United States Court of Claims May 4, 1936, No. L-375 (Con P. Curran Printing Co. v. United States)

GREEN, Judge.

The plaintiff seeks to recover an alleged overassessment and overpayment of its income and excess profit taxes for the year 1920. One of the defenses made is that these taxes were levied and collected by a special assessment made by the Commissioner under sections 327 and 328 of the Revenue Act of 1918 (40 Stat.