Koppers Co. v. United States

Plaintiff sues to recover $273,143.19, plus interest, claiming that such amount represents an illegal collection and overpayment of interest on “potential” excess profits tax deficiencies of $199,854.52 and $330,981.62 for the years 1940 and 1941, respectively. These “potential” deficiencies, which, under the law and the facts of plaintiff’s case for the years involved, the plaintiff was never required to pay, and which, at the time they were computed could not be legally collected, represent the amounts of excess profits tax which plaintiff would have been required to pay had it not been…