Bonwit Teller & Co. v. United States

LITTLETON, Judge.

April 13, 1931, the Supreme Court reversed the judgment of this court (283 U. S. 258, 51 S. Ct. 395, 75 L. Ed. 1018), and on May 11, 1931, issued a mandate in which it was ordered “that this cause be, and the same is hereby, remanded to the Court of Claims for further proceedings in conformity with the opinion of this court.”

The case grows out of an overpayment of $10,866.43, income and profits tax for the fiscal year ending January 31, 1919. The Commissioner allowed the overpayment May 12, 1927, and issued to plaintiff a cheek for $1,020.37 thereof, plus interest of $442.62.…