Moore v. Cleveland Ry. Co.

SIMONS, Circuit Judge.

Involved in this appeal is the question of interest upon deficiencies in income taxes collected under the authority of § 292, Revenue Act of 1928, 26 U.S.C.A. § 292 notwithstanding a waiver of restrictions permitted by § 272(d), 26 U.S.C.A. § 272(d). The taxpayer paid the full amount of the deficiencies assessed for the years 1922, 1924, 1925 and 1927, including interest from the due date of the taxes to the date of payment. Following denial of a timely application for refund, it brought suit for refund in the District Court. Upon trial, a jury having been waived in…