George Moore Ice Cream Co. v. Rose

WALKER, Circuit Judge.

This was an action brought on Mareh 28, 1931, by tbe appellant against tbe appellee, Collector of Internal Revenue, to recover tbe principal sum of $4,551.01, with interest, that sum being part of tbe amount, $6,871.18, assessed against appellant, in November, 1921, as a deficiency of income and profits taxes for the year 1917, and paid by him on November 5, 1923. Appellant’s petition alleged the filing by him on November 5, 1927, of a claim for refund. That petition as it was amended showed that the only ground stated in the claim for refund which was relied on in the…