Mutual Life Ins. Co. of New York v. United States

LITTLETON, Judge.

Plaintiff instituted this suit August 29, 1929, to recover $372,814.97 with interest on $185,908.05 from September 14,1923, $185,-908.04 from December 14, 1923, and on $998.88 from December 21, 1926, representing an overpayment of income tax for 1922.

Defendant demurs to the petition on the ground: First, that it fails to state facts which constitute a cause of action against the United States; and, secondly, that the facts stated do not constitute a cause of action within the jurisdiction of this court.

The question is the sufficiency of a claim for refund filed August 2, 1927.