Naumkeag Steam Cotton Co. v. United States

LITTLETON, Judge (dissenting).

I cannot concur in the majority opinion dismissing plaintiff’s petition on the ground .that it is estopped to claim. the overpayments for 1919, 1920, and 1921 credited against an additional tax assessed for 1917 and 1918, whieh credit was allowed and made after the expiration of the statute of limitation within whieh the tax for 1917 and 1918 could be collected. The plaintiff is held es-topped to question the legality of the credit of overpayments against the tax assessed for prior years because it filed claims for credit in whieh it alleged certain overpayments…