Higginson v. United States

Per Curiam :

This case was decided on the merits by this court on December 6, 1948, 113 C. Cls. 131. No issue was presented as to the amount of interest to which the plaintiff would be entitled on the amount of any recovery under the terms of the statute relating to interest on overpayments. The case involved alleged overpayments of income tax for the years 1937 to 1940, inclusive. The court upon findings of fact and opinion entered the following conclusion of law:

Upon the foregoing special findings of fact which are made a part of the judgment herein, the court concludes as a matter of law…