Moses v. United States

SWAN, Circuit Judge.

In June, 1917, Benjamin Adriance paid some $82,000 as his income tax assessment for the year 1916. Subsequent to his death, the plaintiffs, as his executors, filed amended returns for the years 1915 and 1916, and, asserting an underassessment for the former year and an overassessment for the latter, claimed a refund of some $28,000 of the taxes paid for 1916. Upon an audit of these documents and the taxpayer’s books, the Commissioner determined in 1923 that an overassessment of more than $81,090'had occurred with respect to the 1916 tax and an underassessment of some…