Zeller v. United States

HAZEL, District Judge.

In this case plaintiffs, a partnership, assert the right of recovery from the United States of $20,208.-36, with interest, constituting a portion of an overassessment of excess profits tax determined by the Commissioner of Internal Revenue and paid by plaintiffs for the fiseal year beginning October 1, 1916, and ending ’ September 30,1917. The total tax paid was $40,257.27 based upon an original return, prepared in accordance with article 20, reg. 41 of the Internal Revenue Department by which the computation of the tax; in question was based on a credit at the rate of 9…