United Pocahontas Coal Co. v. United States

CHESNUT, District Judge.

In this corporation income excess profits tax case the appellant taxpayer sued the United States in the district court to recover an overpayment of taxes for the year 1919 in the amount of $13,357.71. The government admitted the overpayment but defended on the ground that the claim was barred because no petition for refund had been filed within the time allowed by the applicable statute. To this the taxpayer replied that in this case no such petition for refund was required by reason of section 284(c) of the Revenue Act of 1926, 44 Stat. 9, 26 U.S.C.A. Int.Rev.Acts,…