Oliver Typewriter Co. v. United States

LITTLETON, Judge.

In the original petition filed herein plaintiff sought to recover the amount of $2,256.32, which was the amount of the second additional assessment for 1916 made on May 27, 1924, and collected by a credit allowed June 2, 1925. The grounds alleged in the original petition for the recovery of this amount were that it had been collected after the period of limitation for assessment and collection and that the Commissioner had erred in his determination as to the amortization deduction for 1916. This amount had been specified as an alleged overpayment in a timely claim for refund…