Florsheim Bros. Dry Goods Co. v. United States

DAWKINS, District Judge.

Plaintiff brings this suit to recover back from the government the sum of $11,517.57, paid under protest as income, war profit, and excess profit taxes for the year 1916. It made a tentative return before the 15th of March, 1919’ and obtained an extension under which its final figures were submitted and filed on June 16th of that year. Subsequently there was a re-examination of the return and on March 1, 1924, an agreement was signed with the government, reading as follows :

“In pursuance of the provisions of subdivision (d) of section 250 of the Eevenue Act of 1921,…