Chicago Junction Rys. & Union Stock Yards Co. v. United States

LITTLETON^ Judge.

The parties are in agreement that plaintiffs overpaid the tax for 1919 in the amount of'$3,483.97 in excess of the amount for which the court heretofore entered judgment in a previous suit by plaintiffs against the United States for the same taxable year. The question is whether the judgment in the previous suit operates as a bar to the present suit based upon an item giving rise to an overpayment in the same taxable year for which a timely claim for refund was filed upon a ground different from that stated in the previous suit.

Plaintiffs insist that the present “suit is not…