A. M. Campau Realty Co. v. United States

WHITAKER, Judge.

The plaintiff’s suit is based upon the allegation that the Commissioner of Internal Revenue erroneously included within its in*134come for the year 1936 the sum of $105,600. This resulted in additional incoine and excess profits taxes and interest thereon of $27,332.71. This additional amount was paid in installments during the years 1938 to 1944. Claims for refund of these payments were duly made, each alleging the same grounds.

The first claim was rejected on September 12, 1941. The other claims have not been acted upon, but more than six months have elapsed since the dates they…