Weinburg v. United States

Plaintiff paid certain income taxes as shown in the findings for 1917 and on March 29,1928, filed a claim for refund of $19,727.91 on the ground that the Commissioner of Internal Kevenue had erred in failing to credit his net income with the proportionate part of the excess profits tax of the partnership for 1917. The Commissioner considered the claim and allowed plaintiff a proper credit for the excess profits tax paid by the partnership, of which he was a member, for 1917.

A computation of plaintiff’s tax liability for 1917, after allowing such credit, showed that plaintiff’s correct tax…