Rahr Malting Co. v. United States

GRUBB, District Judge.

Action by plaintiff, a taxpayer, hereinafter called “Rahr”, for a refund of excess-profits tax allegedly erroneously assessed and collected.

Basically this case presents two questions: First, was the excess-profits tax in question erroneously assessed and collected? And, second, if the first ques*804tion is answered in the affirmative, was the claim for refund filed within the time allowed by statute?

At all times material, Rahr was on the accrual basis. Its fiscal year for tax purposes was September 1 to August 31. The excess-profits tax return in question was filed for the…