DocketNumber: Docket No. 35607
Citation Numbers: 23 B.T.A. 888
Judges: Goodeich
Filed Date: 6/29/1931
Status: Precedential
Modified Date: 10/17/2022
The issue here involved is clearly controlled by our prior decisions in the cases of Chicago, Rock Island & Pacific Railway Co., 13 B. T. A. 988; affd., 47 Fed. (2d) 990; and Charleston & Western Carolina Railway Co., 17 B. T. A. 569; affirmed by the Court of Appeals, District of Columbia, May 4, 1931. We hold
In accordance with the stipulation entered into between the parties herein we find that on March 29, 1928, petitioner overpaid its income-tax liability for the year 1922 in the amount of $2,630.33, consisting of tax in the amount of $2,059.64, and interest thereon in the amount'of $570.69.
Judgment will be entered in accordance herewith.