Youngstown Sheet & Tube Co. v. United States

WHALEY, Judge.

This is a suit for an admitted overpayment of income tax for 1922,. and the question involved is whether a timely and sufficient claim was filed under which recovery may be had. The facts are not in dispute.

Plaintiff duly filed its return for 1922 and paid the tax shown due thereon in installments; the last installment of $100',090 being paid December 14, 1923'. Within the four-year statutory period for filing claims for refund after the aforementioned payment, namely, November 3, 1926; plaintiff filed a formal claim for refund for 1923 on form 843 for $20,417.82., “or such…