Byron Weston Co. v. United States, 49060.
Decision Date | 03 January 1950 |
Docket Number | No. 49060.,49060. |
Parties | BYRON WESTON CO. v. UNITED STATES. |
Court | U.S. Claims Court |
Horace S. Whitman, Washington, D. C., for the plaintiff. Hugh C. Bickford, Washington, D. C. was on the brief.
John W. Hussey, Washington, D. C., with whom was Assistant Attorney General Theron L. Caudle, for the defendant.
Before JONES, Chief Judge, and WHITAKER, HOWELL, MADDEN, and LITTLETON, Judges.
Plaintiff in its petition alleges that it sustained a loss of $40,351.51 for the calendar year 1942. When it filed its income tax return for 1943 it claimed this loss as a deduction from its 1943 income. Under the statute this loss was deductible first from its 1941 income, and only the excess of the loss over the 1941 income was deductible from 1943 income. There was no excess.
Section 122 of the Internal Revenue Code, which was added by the Revenue Act of 1939, c. 247, 53 Stat. 862, 867, section 211 (b), 26 U.S.C.A. § 122(b) (1, 2), provides:
When plaintiff's 1943 return was audited the Internal Revenue agent advised plaintiff that this loss was not deductible from 1943 income but from 1941 income. However, the agent advised plaintiff that the date for filing claim for refund for 1941 taxes had already expired. Thereafter, on February 26, 1947, after the statute had run, plaintiff filed a claim for refund of 1941 taxes. It claimed it had a right to do this since its claim for the loss against 1943 income should be treated as an informal claim for refund of 1941 taxes. The Commissioner rejected the claim and this suit was brought.
Plaintiff's effort to deduct this loss from its 1943 income certainly was not a claim for refund of 1941 taxes. The only claim for refund of 1941 taxes was filed after the expiration of the statutory period, and section 322 (b) (1) of the Internal Revenue Code, 26 U.S.C.A. § 322 (b) (1) says:
"Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed by the taxpayer or within two years from the time...
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...has been filed for another year or by a different taxpayer. Rosengarten v. United States, supra; Byron Weston Co. v. United States, 87 F.Supp. 955, 956-957, 115 Ct.Cl. 232, 234-235 (1950). On the other hand, the writing should not be given a crabbed or literal reading, ignoring all the surr......
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...have notice, sufficient to focus his attention on the merits of the plaintiff's claim. The facts involved in Byron Weston Co. v. United States, 87 F.Supp. 955, 115 Ct.Cl. 232 (1950), appear to come closest to those now before the court. The taxpayer there suffered a $40,000 loss in 1942, th......
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...presentation of such a claim and, therefore, could not be considered by the Commissioner or by this court. See, Byron Weston Co. v. United States, 87 F.Supp. 955, 115 Ct.Cl. 232, where the Court of Claims reached the same result in a similar Conclusions of Law. 1. The Court has jurisdiction......
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