Aluminum Co. of America v. United States

Plaintiff seeks to recover (1) $555,102.53, a portion of an overpayment of taxes for 1918 allowed by the Commissioner of Internal Revenue, and evidenced by a certificate of overassessment; and (2) $755.84, consisting of other miscellaneous amounts of tax overpayments allowed by the Commissioner, and likewise evidenced by certificates of overassessments.

Refund of these overpayments has not been made for the reason that the Comptroller General has withheld the total amount thereof for offset against an alleged indebtedness due the United States from plaintiff. This alleged indebtedness is the…