Hoyt v. United States

LITTLETON, Judge.

In principle this case is like that of Bourne v. United States, 2 F.Supp. 228, 76 Ct.Cl. 680, and Jones, et al. v. United States, 5 F.Supp. 146, 78 Ct.Cl. 549. Compare Night Hawk Leasing Co. v. United States, 18 F.Supp. 938, 84 Ct.Cl. 596; American Cyanamid Co. v. United States, 4 F.Supp. 937, 78 Ct.Cl. 313. On the facts disclosed by the record, when considered in the light and in the manner in which they were considered and treated by the taxpayer and the Bureau of Internal Revenue, there was no fatal departure from the requirements of the statutes relating to claims for…