Lasher v. United States

This suit is brought for the recovery of $2,309.72, claimed by plaintiff as interest on a refund to plaintiff on account of an overpayment of income tax for the year 1918. The refund was for $13,252.47, $11,308.48 of which represented an additional tax paid April 15, 1921, and $1,943.99 of which was a part of the original tax paid at the time plaintiff’s tax return was filed, March 15, 1919. The refund was allowed October 29, 1923, and was paid in November, 1923, without interest.' Plaintiff immediately claimed interest under tj^e provisions of section 132^ (a) (2) of the revenue act of 1921,…