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A. S. Kreider Co. v. United States

May 23, 1938

A. S. KREIDER CO.
v.
UNITED STATES



Appeal from the District Court of the United States for the Middle District of Pennsylvania; Albert L. Watson, Judge.

Author: Thompson

Before BUFFINGTON, THOMPSON, and BIGGS, Circuit Judges.

THOMPSON, Circuit Judge.

This is an appeal from a judgment of the District Court for the Middle District of Pennsylvania. The taxpayer filed its income and profits tax return for 1920 in 1921 and paid the taxes in quarterly instalments in that year. Waivers filed prior to June 15, 1926 extended the time for assessment of taxes to December 31, 1926. In April, 1926 the Commissioner sent a deficiency notice claiming additional income and profits taxes for 1920 in the sum of $1,362.50. In July, 1926 the Commissioner assessed the additional tax which was paid in the same month. In March, 1929 the taxpayer filed a claim for refund. In September, 1929 the Commissioner filed a Schedule of overassessment as follows:

Tax assessed:

Original, Account No. 422,472 $52,481.97

Additional July 1926, Page 1, Line 5 1,362.50

Total assessment $53,844.47

Correct tax liability 39,010.79

Overassessment $14,833.68

Barred by Statute of Limitations 13,471.18

Overassessment allowable $1,362.50

Certificate of ...


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