Daube v. United States

GREEN, Judge.

This is a suit to recover $21,127.67 of an overassessment of tax allowed plaintiff for the year 1918 which was credited, in part, to additional taxes assessed against him for 1917 and the remainder upon taxes assessed against the partnership of which he was a member. In both instances the statute of limitations had run against the collection of the taxes so assessed.

There is no dispute about the facts. Plaintiff is a member of the partnership of Westheimer & Daube, and on June 16, 1919, filed his individual income tax return for the calendar year 1918 and paid the amount shown to…