Savannah Bank & Trust Co. v. United States

LITTLETON, Judge.

Plaintiffs sue to recover $3,637.80 paid April 21, 1925, as interest on a portion of an additional tax for the calendar year 1916, which additional tax was assessed by the commissioner July 28, 1919, and paid May 1, 1923, after consideration and rejection by the commissioner of the decedent’s claim for abatement filed October 13, 1919.

Plaintiffs claim that the interest sued for was collected after the period of limitation within which collection thereof could lawfully be made and constitutes an overpayment within the purview of section 607 of the Revenue Act of 1928, and that…