Pratt & Letchworth Co. v. United States

KNIGHT, District Judge.

Plaintiff sues to recover $11,048.70 on account of the alleged overpayment of its income and excess profits tax. On March 11, 1921, plaintiff filed its income and excess profits tax return for the year 1920, disclosing a tax liability of $102,517.20. The certificate of liability, including such tax, was signed by the Commissioner of Internal Revenue on May 27,1921. Such tax was paid in full by plaintiff. Payments to apply were made on different dates.

On May 19, 1927, final payment of $9,-093.58 principal, and $1,955.12 interest, together aggregating $11,048.70, was…