District Court, E.D. Illinois February 5, 1951, Civ. No. 1408 (First Nat. Bank of St. Elmo, Ill. v. United States)

WHAM, Chief Judge.

Deficiencies, in plaintiff’s income and excess profits taxes for the year 1941, asserted by the Commissioner on October 26, 1944, were paid with interest on October 31, 1944, and claims for refund filed on March 19, 1945. The claims for refund were disallowed and rejected by the Commissioner by letter dated September 11, 1946, received by plaintiff on September 13, 1946.