Winn-Dixie Stores, Inc. v. United States

The plaintiff sues for interest which, it claims, should have been allowed it by the Government on overpayments by it of its taxes. The principal amounts of the overpayments have been refunded to, or credited to, the plaintiff, and it has been paid or allowed interest down to a date which the Government regards as the right date. The plaintiff claims that the interest should have run on to a date some two years later. The amount of additional interest claimed is $63,149.69.

The plaintiff filed income and excess profits tax returns for the years 1942,1943,1944 and 1945 and paid the taxes shown…