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Court of Claims, 1934

First National Bank v. United States

First National Bank v. United States
Court of Claims · Decided June 18, 1934 · Booth, Green, Juidge, Littleton, Whaley, Williams
80 Ct. Cl. 9; 7 F. Supp. 600; 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

Mr. John E. Hughes for the plaintiff. Messrs. William Cogger and William A.- Neaeey were on the briefs., Mr. John W. Hussey, with whom was Mr. Assistant Attorney General Frank J. Wideman, for the defendant. Mr. W. W. Scott was on the brief.

First National Bank v. United States

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.