Colgate-Palmolive-Peet Co. v. United States

GREEN, Judge.

This is a suit to recover $23,949.07 alleged to be due as additional interest upon a refund paid to plaintiff of income and profits taxes collected for the fiscal year ending September 30, 1918. The defendant sets up two defenses: First that all the interest due the plaintiff under the law has been paid; second (in a supplemental brief), that the action is barred by the statute of limitations. Under the first defense the case turns entirely upon the question of whether a certain auditors’ report upon plaintiff’s taxes for said year, which was presented to the Commissioner of…