Crocker First National Bank v. United States

GOODMAN, District Judge.

This is an action by the administrator of the estate of a deceased taxpayer for the recovery of income taxes. The facts have been stipulated.

On June 11, 1946, the taxpayer received a refund of $11,041.01 of income taxes paid for the year 1942, plus interest in the amount of $1,315.29. A year later, on June 11, 1947, the taxpayer was informed by the Commissioner that the interest on the refund of 1942 taxes had been erroneously paid, and was requested to return it. Taxpayer did not do so. On July 26, 1948, taxpayer was allowed but not paid a refund of $4,031.22 of…