Stauffer, Eshleman & Co. v. United States

The sole question for determination in this case is whether or not the letter from plaintiff to the Commissioner of Internal Revenue dated October 4, 1920, may properly be treated as a claim for refund within the meaning of section 1324 (a) of the revenue act of 1921 (42 Stat. 227) and section 1113 of the act of 1926 (44 Stat. 116). The pertinent language of section 1324 (a) is as follows: “That upon the allowance of a claim for the refund of or credit for internal revenue taxes paid, interest shall be allowed and paid upon the total amount of such refund or credit * *

Section 1113 (a) of the…