First National Bank v. United States

Court of Claims

First National Bank v. United States

7 F. Supp. 600, 80 Ct. Cl. 9, 14 A.F.T.R. (P-H) 142, 1934 U.S. Ct. Cl. LEXIS 269, 1934 U.S. Tax Cas. (CCH) 9376, 1934 WL 2038

CourtUnited States Court of Claims

DecidedJune 18, 1934

DocketNo. L-250

StatusPublished

This text of 7 F. Supp. 600 (First National Bank 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.

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First National Bank v. United States, 7 F. Supp. 600, 80 Ct. Cl. 9, 14 A.F.T.R. (P-H) 142, 1934 U.S. Ct. Cl. LEXIS 269, 1934 U.S. Tax Cas. (CCH) 9376, 1934 WL 2038 (cc 1934).

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Opinion

Littleton, Judge,

delivered the opinion of the court:

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; United States v. Boston Buick Co., 282 U. S. 476; and Pottstown Iron Co. v. United States, 282 U. S. 479. Under section 1019 of the 1924 act 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.

Whaley, Juidge; Williams, Judge; Green, Judge; and Booth, Chief Justice, concur.

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Littleton, Judge,

delivered the opinion of the court:

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; United States v. Boston Buick Co., 282 U. S. 476; and Pottstown Iron Co. v. United States, 282 U. S. 479. Under section 1019 of the 1924 act 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.

Whaley, Juidge; Williams, Judge; Green, Judge; and Booth, Chief Justice, concur.

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Bluebook (online)

7 F. Supp. 600, 80 Ct. Cl. 9, 14 A.F.T.R. (P-H) 142, 1934 U.S. Ct. Cl. LEXIS 269, 1934 U.S. Tax Cas. (CCH) 9376, 1934 WL 2038, Counsel Stack Legal Research, https://law.counselstack.com/opinion/first-national-bank-v-united-states-cc-1934.

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