United States Court of Claims May 8, 1933, No. L-255 (Waite Hardware Co. v. United States)

WHALEY, Judge.

This is a suit to recover interest on an alleged overpayment of taxes for the fiscal year ended January 31, 1918. The plaintiff filed income-tax -returns for the calendar years 1918 and 1919, although its books were kept on the fiscal-year basis ending January 31st.