Rahr Malting Co. v. United States

DUFFY, District Judge.

This action under Sec. 24(20) of the Judicial Code, as amended, 28 U.S.C.A. § 41(20), is to recover alleged overpayments of income tax and of surtax on undistributed profits for the years 1936 and 1937. The disputed sums were (a) $677.94 paid on December 15, 1937, and $73,408.77 paid on April 25, 1940, totaling $74,086.71 for the year 1936, and (b) $50,409.20 paid on April 25, 1940, for the year 1937, aggregating $124,495.91 for both years. The collector of internal revenue to whom the payments were made is now deceased. Claims for refund were timely filed, and this suit…