Court of Appeals for the Sixth Circuit January 14, 1935, No. 6491 (United States v. Steel Furniture Co.)

MOORMAN, Circuit Judge.

In 1926 the Commissioner of Internal Revenue paid to the appellee interest, computed under section 1116 of the Revenue Act of 1926 (26 USCA § 153 note), on overpayments of taxes made by it for the taxable years 1913, 1914, 1916, and 1919.