Atlas Powder Co. v. United States

LITTLETON, Judge.

The question in this ease is the same as that this date decided by the court in West Leeehburg Steel Company, 39 F.(2d) 131, the provisions of section 1019 of the Revenue Aet of 1924, 43 Stat. 253, 346, or section 1116 of the Revenue Aet of 1926, 44 Stat. 9, 119, section 153, note, tit. 26, USCA, control in determining the amount of interest to whieh the plaintiff is entitled upon overpayments for 1916 and 1918.

The plaintiff claims that the provisions of section 1019 of the Revenue Act of 1924 (26 USCA § 153 note) govern and that it is entitled to interest to the date of the…