Lowe Bros. Co. v. United States

NEVUST, District Judge.

On May 24, 1930, plaintiff herein filed its petition wherein it prays for judgment against the defendant, the United States of America, in the sum of $11,230.14 with interest. Plaintiff alleges this sum to be due it because of an attempted application of a portion of an overassessment allowance to the extent of the sum mentioned from its 1918 tax to a barred deficiency for the year 1917. Some question having been raised as to the nature of plaintiff’s action, it was indicated in open court at the time of trial that plaintiff relied upon the petition as setting out a…