Clinton Iron & Steel Co. v. Heiner

GIBSON, District Judge.

The plaintiff in the action at bar seeks to recover from the United States the sum of $222,856.06, with interest from June 7, 1926. To the statement of claim the defendant has filed tho statutory demurrer provided by the Pennsylvania Practice Act (Pa. St. 1920, §§ 17062-17326), and that demurrer is the subject of our present consideration.

The statement of claim sets forth that plaintiff, on March 15, 1919, filed with the defendant, collector of internal revenue, its tentative income and excess profits tax return for the calendar year 1918, and on June 16, 1919, filed…