Remington-Rand, Inc. v. United States

NIELDS, District Judge.

This is a suit by Remington-Rand, Inc., a corporation of Delaware, against The United States, under section 607 of the Revenue Act of 1928 (26 USCA § 2607, 45 Stat. 874), seeking to have refunded $30,079.39 additional income and profits taxes for the calendar year 1918, with interest, alleged to have been paid after the statute of limitations had barred collection of the taxes.

Section 607 of that act provides: “Any tax (or any interest, penalty, additional amount, or addition to such tax) assessed or paid (whether before or after the enactment of this act) after the…