American Cyanamid Co. v. United States

LITTLETON, Judge.

With reference to the sufficiency of the claim for refund filed by plaintiff for the fiscal year 1930, the facts clearly establish that the grounds of this claim were those upon which the refunds made and the overpayment of $74,350'.90 involved in this ease were determined. There is no question as to the amount of the overpayment for 1920. The amount claimed was determined by the Commissioner, hut his reason for refusing to schedule this overpayment and refund the same was that it resulted from" adjustments of income and invested capital; that the claim for refund theretofore…