First Nat. Bank of Beaver Falls v. United States

Court of Claims

First Nat. Bank of Beaver Falls v. United States

7 F. Supp. 600

CourtUnited States Court of Claims

DecidedJune 18, 1934

DocketNo. L-250

StatusPublished

This text of 7 F. Supp. 600 (First Nat. Bank of Beaver Falls v. United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

First Nat. Bank of Beaver Falls v. United States, 7 F. Supp. 600 (cc 1934).

Pincite

Opinion

LITTLETON, Judge.

The overpayment of $36,230.67 for 1918, on which interest is claimed in this suit, was allowed July 8, 1924, and credited on that date to the additional assessment for 1917. United States v. Swift & Co., 282 U. S. 468, 51 S. Ct. 202, 75 L. Ed. 464; United States v. Boston Buick Co., 282 U. S. 476, 51 S. Ct. 206, 75 L. Ed. 470; and Pottstown Iron Co. v. United States, 282 U. S. 479, 51 S. Ct. 205, 75 L. Ed. 472. Under section 1019' of the 1924 act (26 USCA § 153 note), interest was payable from September 15 and December 15,1919, the dates on which the 1918 tax was paid, to the date of the additional assessment for 1917 on March 11,1924; such interest on the overpayment of $36,230.67. so credited was $9,256.78, and none was allowed or paid.

Plaintiff is therefore entitled to judgment for this amount. It is so ordered.

Free access — add to your briefcase to read the full text and ask questions with AI

LITTLETON, Judge.

The overpayment of $36,230.67 for 1918, on which interest is claimed in this suit, was allowed July 8, 1924, and credited on that date to the additional assessment for 1917. United States v. Swift & Co., 282 U. S. 468, 51 S. Ct. 202, 75 L. Ed. 464; United States v. Boston Buick Co., 282 U. S. 476, 51 S. Ct. 206, 75 L. Ed. 470; and Pottstown Iron Co. v. United States, 282 U. S. 479, 51 S. Ct. 205, 75 L. Ed. 472. Under section 1019' of the 1924 act (26 USCA § 153 note), interest was payable from September 15 and December 15,1919, the dates on which the 1918 tax was paid, to the date of the additional assessment for 1917 on March 11,1924; such interest on the overpayment of $36,230.67. so credited was $9,256.78, and none was allowed or paid.

Plaintiff is therefore entitled to judgment for this amount. It is so ordered.

Cite This Page — Counsel Stack

Bluebook (online)

7 F. Supp. 600, Counsel Stack Legal Research, https://law.counselstack.com/opinion/first-nat-bank-of-beaver-falls-v-united-states-cc-1934.

Opinion

Related

Cite This Page — Counsel Stack