Gans S. S. Line v. United States

SWAN, Circuit Judge.

The plaintiff filed its income tax return for 1917 on June 25, 1918, and paid the taxes thereby shown to be due. Within due time thereafter, it filed a claim for refund, asking for special assessment under section 210 of the Revenue Act of 1917, 40 Stat. 307. The request was granted and resulted in the issuance of a certificate of over-assessment and a schedule of refunds and credits wherein the commissioner found an overpayment of the plaintiff’s 1917 taxes in the sum of $535,560.55. Of this sum, $319,091.50 plus interest thereon was refunded to the plaintiff in 1925, and *956…