United States v. Baltimore & O. R.

SOPER, Circuit Judge.

Conceding that the Baltimore and Ohio Railroad Company had overpaid its income tax by the sum of $274,981.41 for the year 1924, the Commissioner of Internal Revenue defends this suit to recover that amount with interest, on the ground that the suit is barred by the statute of limitaT tions in that the claim for' refund, except as to the sum of $23,436.72, was not filed within the statutory. period. A claim for refund was filed within that period, which specified certain items and referred in general terms to all other items concerning which the taxpayer’s knowledge was…