Rosenstadt & Waller, Inc. v. United States

GREEN, Judge.

This is a suit to recover $30,506.31, with interest, representing alleged overpayments of income and excess profits taxes for the period January 1, 1918, to March 31, 1918, in the sum of $11,097.37, and for the fiscal year ending March 31, 1919, in the sum of $19,-408.94. It is alleged as a basis of the action that these overpayments were determined by the Commissioner and credited upon the taxes for the year 1920, the collection of which was barred by the statute of limitations. Three claims for refund were filed. The first two related to the period ending March 31, 1918, and…