Kieckhefer v. United States

LITTLETON, Judge.

In this ease plaintiffs, as liquidators of the Kieekhefer Paper Company, dissolved, seek to recover overpayments of income and profits tax duly allowed by the Commission.er of Internal Revenue in the amount of $14,-710.90 for 1918 and $1,401.38 for 1920, with interest. These overpayments were applied as credits against an additional assessment of $26,036.56 against the dissolved corporation for 1919. The deficiency for 1919 was assessed against the corporation during January, 1926, more than five years after the return for 1919 was due and was filed.

The defendant contends…