Art Metal Const. Co. v. United States

HAZEL, District Judge.

In this action for recovery of $41,146.12 with interest, representing an overpayment on a conceded overassessment Of income and profit taxes for 1918-19, the questions involved are: First, whether the statute of limitation bars recovery; and, second, whether the original claim for refund filed by plaintiff was defective and insufficient in failing to ask the benefit of special assessment; and, third, whether the claim was subject to amendment before rejection. The facts, stated briefly as possible, show that for the calendar year of 1918, plaintiff’s tax amounted to…