Parish & Bingham Corp. v. United States

LITTLETON, Judge.

Plaintiffs claim interest of $10,186.04 on the overpayment of $51,635.60 for 1918 ered*996ited against an additional assessment made March 19, 1923, for 1917 from the date of the overpayment, December 17, 1919, to the date of the additional assessment, a period of three years three months and two days. They also claim interest upon this amount at 6 per cent, from March 19,1923, to the date specified in section 615 (a) of the Revenue Act of 1928 (28 USCA § 284). The claim for interest is based on section 1019 of the Revenue Act of 1924 (26 USCA § 153 note).

Parish & Bingham…