Pine Hill Crystal Spring Water Co. v. United States

58 F.2d 506, 74 Ct. Cl. 729, 11 A.F.T.R. (P-H) 247, 1932 U.S. Ct. Cl. LEXIS 451, 1932 U.S. Tax Cas. (CCH) 9250

Opinion

MEMORANDUM BY THE COURT

This case turns upon tbe question as to whether tbe plaintiff filed in time a proper claim for refund. Plaintiff contends that tbe letter of January 31, 1923 (Finding III), is a sufficient and legal refund claim. This issue was involved in tbe case of Philipsborn v. United States, 72 C. Cls. 545, and we think that tbe plaintiff’s case comes within that decision. See also Baltimore & Ohio Railroad Co. v. United States, 260 U. S. 565.