Otis Elevator Co. v. United States

PATTERSON, District Judge.

The suit is one under the Tucker Act, 28 U.S.C.A. § 41 (20), to recover against the United States on an alleged account stated. The petitioner’s position in the pleadings is that by correspondence and by certificate of overassessment the Commissioner of Internal Revenue stated an account relative to income tax payments that showed a balance in favor of the petitioner, as in Bonwit Teller & Co. v. United States, 283 U.S. 258, 51 S.Ct. 395, 75 L.Ed. 1018. The amount originally demanded in the petition was $8,319.02, with interest from December 15, 1931; by amendment at…