The Maytag Co. v. Commissioner of Taxation

Youngdahl, Justice.

Plaintiff’s action is to recover an overpayment of income taxes for the year 1939. It paid a tax of $4,697.37 disclosed by its return to be due for that year. Defendant assessed a deficiency tax liability in the sum of $3,763.49, which, together with interest and penalty, totalled $4,553.09. Plaintiff paid this amount under protest and filed an application with defendant for a refund, which was refused. The court below denied plaintiff recovery. Its motion for a new, trial was denied and judgment entered for defendant. From this judgment, plaintiff appeals.

The question…