Columbia Steel & Shafting Co. v. United States

LITTLETON, Judge.

It is argued by plaintiff that this suit is not for the purpose of annulling, modifying, or setting aside the determination or assessment by the Commissioner, but is for the recovery of interest on an overpayment as to which no reference is made in the statute or-in the closing agreement. Section 1312 of the Revenue Act of 1921 (42 Stat. 313), which is entitled “Final Determinations and Assessments,” provides “that if after a determination and assessment in any case * * * an agreement is made in writing, * * * that sueh determination and assessment shall he final and…