Clayton v. United States

LITTLETON, Judge.

This case involves a claim for additional interest upon overassessments on joint returns filed for 1918 and 1919, which over-assessments, so far as they had been paid, were allocated to the separate tax liability of plaintiff and his wife when determined on the community property basis, and certain portions of the amounts were credited against additional assessments. The credits were all taken after the approval of the Revenue Act of 1926, 44 Stat. 9,119, and the allowance of interest thereon is governed by section 1116 of that act (26 USCA § 153 note).

The Commissioner…