(Download) "United States v. Steel Furniture Co." by Sixth Circuit Circuit Court Of Appeals " eBook PDF Kindle ePub Free

July 21, 2021

eBook details

Title: United States v. Steel Furniture Co.
Author : Sixth Circuit Circuit Court Of Appeals
Release Date : January 14, 1935
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 55 KB

Description

In 1926 the Commissioner of Internal Revenue paid to the appellee interest, computed under section 1116 of the Revenue Act of 1926 (26 USCA Â§ 153 note), on overpayments of taxes made by it for the taxable years 1913, 1914, 1916, and 1919. Later he computed the interest under section 1019 of the Revenue Act of 1924 (26 USCA Â§ 153 note), and on September 27, 1929, paid the appellee the difference amounting to $375.10. Subsequently he determined that the second interest payment had been made under a mistake as to the applicable statute, and brought this action May 11, 1932, to recover it. The District Court dismissed the petition on the ground that the cause of action was barred.