Abney Mills v. United States

The plaintiff brings this action to recover $3,473.73, with interest thereon, on the ground that the defendant refused to allow this sum as interest on overpayments of taxes for the fiscal years ending August 31, 1943, 1944, 1947, and 1948.1

*160The plaintiff duly filed its income tax returns for the fiscal years ending August 31, 1943, 1944, 1947, and 1948 (hereinafter referred to as years 1943,1944,1947, and 1948, respectively). The Commissioner of Internal Revenue determined overpayments in income taxes for each of the years

1943, 1944, 1947, and 1948, in the amounts of $16,136.20, $1,940.65,…