Anderson v. United States

WHALEY, Judge.

The Commissioner of Internal Revenue refunded to plaintiff in 1924 the' income taxes paid by her for 1919 after certain deficiencies for the years 1917 and 1918 were deducted and this suit is brought to recover interest on the amount so refunded, alleging an informal claim for refund was made by the plaintiff through certain correspondence filed with the Commissioner in the years 1921 and 1923. The refund having been made before the passage of the Revenue Act of 1924 (43 Stat. 253) and that act not being retroactive, United States v. Magnolia Petroleum Co., 276 U. S. 160, 48 S.…