John F. Jelke Co. v. Smietanka

LINDLEY, District Judge.

Appellant, having sued the collector; to recover an overpayment of income taxes, appeals from the judgment of the District Court in favor of appellee.

Early in 1918 appellant filed its income tax return for 1917 showing a tax due for that year of $562,605.33, which appellant paid, together with an additional tax of $79,974.91 later assessed. On July 31, 1919, appellant filed a claim for refund for part of the taxes paid, asserting an overpayment. The Commissioner determined that appellant had overpaid his tax in 1917 in the sum of $89,364.92, signing the schedules of…