Shipley Construction & Supply Co. v. United States

GREEN, Judge.

This is a suit to recover an overpayment of $8,654.13 income and profits taxes for the fiscal year 1929.

The plaintiff alleges that the Commissioner admitted in writing the overpayment upon which suit is brought and promised to pay the same, by reason of which an account stated was created and the suit was brought in time. On behalf of the defendant it is insisted that no such promise was made, that no timely or proper claims for refund have been filed, and that plaintiff’s action is barred by the statute of limitations.

While two claims for refund were filed, we do not need to…