Oxford Bank v. United States

GREEN, Judge.

Plaintiff brings this suit to recover $1,-855.59, the amount of taxes alleged to be overpaid for the year 1920.

It appears that the plaintiff made a return of income and profits taxes for the year 1920 and paid, in five installments, taxes thereunder to tho amount of $3,971.76; the last of such payments being made on April 13, 1922, On June 28, 1926, the plaintiff filed a claim for refund of $2,144.60 of the taxes so paid. The commissioner subsequently made a recomputation of the tax, and found that the plaintiff had overpaid it to the amount of $1,855.59 in the manner claimed in…