Swift & Co. v. United States

This is a suit to recover an overpayment of excess-profits taxes for the year 1917. There is no dispute but that the overpayment was made as alleged for the taxes that were not in fact or law due.

The plaintiff, Swift & Company of West Virginia, is a subsidiary of Swift & Company of Illinois, but the taxes sought to be recovered back were paid by the plaintiff. Within the period fixed by the statute of limitations, the parent company, Swift & Company of Illinois, filed a claim for refund in accordance with and upon a form furnished by the Internal- Eevenue Bureau. This claim stated the name of…