Wood v. United States

WILLIAMS, Judge.

Plaintiff sues to recover the sum of $7,690.67 income taxes for the year 1919, together with interest thereon.

It is contended by plaintiff that the certificate of overassessment delivered to him on September 30, 1928, constituted an account stated in his behalf for the sum of $7,690.67, and the suit is based on such account. It is conceded that the plaintiff overpaid his taxes for the year in the amount claimed, and, if the certificate of overassessment constituted an account stated, plaintiff is entitled to recover, as suit was instituted within six years after the delivery…