First Pennsylvania Banking & Trust Co. v. Secretary of the Treasury

During the years 1948 to 1951, both inclusive, a local merchant withheld and paid income tax on commissions earned by taxpayer Harry A. Winterknight, resident of the State of Pennsylvania. The withholding was made by applying the rate of 29 per cent provided in § 12(6) (2) of the Income Tax Act of 1924, 13 L.P.R.A. § 691(6) (2). The 1948 tax was paid on June 13, 1949.

On October 17, 1952, public accountant B. López Sariego filed in the name of the taxpayer a claim for refund of the amounts withheld and paid to the public treasury. To that end he used and swore form 1-905 (10-23-51) of the…