Morrisdale Coal Mining Co. v. United States

The plaintiff sues to recover $10,958.85 of tbe excess profits tax paid by it for tbe calendar year 1948. Tbe sole issue presented is whether section 3807 of tbe Internal Revenue Code of 1939, as amended, 26 U. S. C. § 3807, is applicable to the case. Both parties have moved for summary judgment.

The facts are not in dispute and may be summarized as follows. On May 24,1945, plaintiff filed with the Commissioner of Internal Revenue a timely claim under the provisions of section 721 for relief and refund of part of its excess profits tax paid for 1943. The Commissioner denied the claim, and a…