Daube v. United States

GREEN, Judge.

The Commissioner of Internal Revenues, having found that plaintiff had overpaid his individual income tax for the years 1916, 1917, 1918, 1919, and 1920, credited the amount of such overpayments upon a de£-*844cieney in taxes of Westheimer & Danbe, a firm of winch the plaintiff was a member. There is no dispute as to the overpayment, the deficiency in the tax of the partnership, or the credits made by the C.ommissioner thereon, but plaintiff, claiming that the action of the Commissioner in mating these credits was illegal, brings suit to recover the amount of the overpayments and…