Williamsport Wire Rope Co. v. United States

Mr. Justice Brandéis

delivered the opinion of the Court.

The Williamsport Wire Rope Company brought this action in the Court of Claims, on December 19, .1924, to recover the amount of an alleged overpayment of excess profits and war profits taxes for the calendar year 1918; laid under the Revenue Act of February 24, 1919, c. 18, 40 Stat. 1057. The petition alleged the following facts: The Company had conceded in its return, and had paid, a total tax of $306,381.77,. for the year 1918. In Aprir, 1920, the Commissioner of Internal Revenue levied upon it an additional assessment of $89,094.85,…