Brooks-Scanlon Corp. v. United States

The plaintiff in its amended petition alleges in the first count thereof that in or about the month of May 1926 the defendant, acting through the Commissioner of Internal Revenue, promised and agreed to pay the plaintiff the sum of $128,244.72 as a balance overpaid on its tax liability for the year 1917. Of this amount, the sum of $39,449.48 was credited to an additional tax for 1920 and $662.63 was credited to an additional tax for 1922, but no part of the balance of $88,132.61 has been paid to the plaintiff.

In the second count it is alleged that about January 22, 1925, and September 5,…