Feather River Lumber Co. v. United States

On June 16, 1919, plaintiff filed its income-tax return for the year 1918 and paid the tax"'shown to be due, amounting to $3,008.03. On the 14th day of March, 1924, plaintiff filed a claim for the refund of said sum, setting forth the grounds as follows:

“ Taxpaj^er’s 1918 return has not yet been audited by the commissioner at Washington, D. C., but it appears from agreements reached in conference with representatives of the Bureau of Internal Revenue relative to depreciation and depletion that its 1918 taxes have been overpaid and that a refund is due. This claim is filed in order to protect…