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A. S. Kreider Co. v. United States.

February 3, 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 paid the amount of tax reported in its 1918 return in 1919. The taxpayer filed a waiver extending the period of limitations for assessment of taxes for the years 1916 to 1921 to December 31, 1926. In February, 1926, and March, 1926, the Commissioner mailed notices of deficiencies for 1917, 1918, and 1919 taxes. In April, 1926, the taxpayer appealed from the proposed deficiencies to the Board of Tax Appeals. In August, 1928, the taxpayer filed a claim for refund of the taxes paid for 1918. This claim was rejected by the Commissioner in October, 1928. In November, 1928, the taxpayer signed the following stipulation:

"It is hereby stipulated and agreed by and between the parties hereto, that the following is a correct statement of the petitioner's tax liability for the calendar years 1917, 1918, and 1919, and the Board may enter an order of redetermination in accordance therewith:

1917

Tax liability $147,458.13

Tax assessed 120,698.72

Deficiency $26,759.41

1918

Tax assessed and paid $296,334.09

Tax liability 267,302.03

Overpayment ...


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