United States v. Carpenter

LEWIS, Circuit Judge.

This action, instituted October 21, 1933, was to recover erroneously refunded Federal income taxes. The answer admits liability. The only issue here is whether appellee is liable for interest on the amount refunded to her from and after November 23, 1931, the date of refund, or whether the liability for interest should be calculated from the date on which the Collector demanded its return, to-wit, July 15j 1933. The difference in interest amounts to slightly more than $1,100.

The facts set up in the pleadings and also embodied in a stipulation between the parties are:…