Sugar Land Ry. Co. v. United States

LITTLETON, Judge.

Plaintiff’s return for the calendar year 1918 was due under the statute March 15, 1919. Its return was filed June 15, 1919. The original return showed a tax of $9,-740.19, which was paid in four installments throughout 1919. Later an additional assessment of $1,798.77 was paid July 8,1921, and an additional tax of $368 shown .on the amended return filed by plaintiff was paid February 9,1922.

March 8 plaintiff filed a claim for refund which stated no basis or grounds for the alleged overpayment but .contained the statement that it was filed to protect plaintiff against the…