Mann v. United States

LITTLETON, Judge.

The plaintiff submits a motion for leave to file a motion for a new trial in this ease on the ground that he is entitled to recover under the decision of the Supreme Court in American Hide & Leather Co. v. United States, 284 U. S. 343, 52 S. Ct. 154, 76 L. Ed.

Plaintiff filed an income tax return for the calendar year 1918 on March 15,1919. The tax shown on this return was duly assessed, and final payment thereof was made December 13, 1919. He filed a return for the calendar year 1919 on March 10, 1920, showing a tax of $22,118.55, which was duly assessed, and final payment…