Holley Carburetor Co. v. United States

WILLIAMS, Judge.

The plaintiff in the year 1918 was engaged in the business of the manufacture and sale of certain automobile parts and accessories. Its income tax liability for the year, as finally computed by the Commissioner of Internal Revenue, was $27,580.84. Taxes paid by plaintiff in excess of that amount have been credited and refunded by the commissioner and are not involved in this suit. A timely claim for refund of the taxes paid having been filed and rejected, the plaintiff brings this suit to recover the same with interest thereon.

The plaintiff bases its right to recover on the…