James A. Hearn & Son, Inc. v. United States

GREEN, Judge.

The material allegations of the petition are in substance that in the year 1923 and acting pursuant to a claim for refund duly filed by the plaintiff, the defendant’s officials determined that the plaintiff had overpaid its taxes for the fiscal year ending February 28, 1917, and without any authority from the plaintiff the defendant applied the entire amount of the overpayment as a credit against an additional tax upon the plaintiff for the year 1918, more than five years after the filing of the tax return for the fiscal year ending February 28,1918; that the collection of…