Moore Shipbuilding Co. v. United States

LITTLETON, Judge.

The question of interest on the overpayment. for 1918 and that portion of the overpayment for 1919 credited to the unpaid original tax and accrued interest for 1920 is governed by the decisions of this court in Riverside & Dan River Cotton Mills, Inc., v. United States, 37 F.(2d) 965, 69 Ct. Cl. 70, and Andrews Steel Co. v. United States, 42 F.(2d) 573, 70 Ct. Cl. 235. Since the 1920 original tax which was satisfied by a portion of these overpayments and the interest on the 1920 tax became due and accrued prior to the date of the overpayments for 1918 and 1919, no interest is…