Bertelsen & Petersen Engineering Co. v. United States

MORTON, Circuit Judge.

This is an action to recover $34,555.68 with interest, constituting part of an admitted overpayment by the plaintiff on its income taxes for 1917. The plaintiff’s total overpayment for that year amounted to $91,-570.34. For the next year, 1918, the govemment assessed on the plaintiff an additional tax in the amount now sued for, and collected it by applying a credit from the overpay*747inent of tlie preceding year. Tlie plaintiff objected to this, on the ground that the additional assessment was barred by the statute of limitations. It was admittedly made after the…