Libby, McNeill & Libby v. United States

GREEN, Judge.

The facts, iii the cáse are -not in dispute. On November 20,1929, the Commissioner of Internal Revenue signed a-schedule of over-¡assessments, abatements, credits, and refunds in which’was listed an overassessment .in -favor-of.the -plaintiff in.-the amount of $159,227.67 for the year 191-7. This schedule ,was transmitted to thé collector with the usual instructions with reference to his action thereon. December 7, 1929, the collector signed and returned the schedule, showing that the full amount of the overassessment of $159,227.67 was.ad overpayment and that of the said…