Sparton Corporation, Formerly the Sparks-Withington Company v. United States

MADDEN, Judge.

The plaintiff sues for the recovery of income taxes and excess profits taxes paid by it for its fiscal year 1945. The Government says that the ground on which the suit is based is not the ground on which the plaintiff’s claims for refund were based, and that therefore the statutory prerequisite to suit, prescribed by section 3772 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3772, and by section 29.322-3 of Treasury Regulations 111 was not satisfied. The Government also says that count II of the plaintiff’s petition, added in 1959 by amendment to the petition, was not a…