A-2000, FEBRUARY 12, 1932, 11 COMP. GEN. 299

A-2000, FEBRUARY 12, 1932, 11 COMP. GEN. 299

TAXES - INTERNAL REVENUE - INTEREST ON OVERPAYMENTS ON THE REFUND OF AN OVERPAYMENT OF INTERNAL REVENUE TAX NO PAYMENT OF INTEREST IS AUTHORIZED UNDER SECTION 614 OR SECTION 615 OF THE ACT OF MAY 29, 1928, 45 STAT. 791, 876-877, FOR ANY PERIOD SUBSEQUENT TO A DATE DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE AND PRECEDING THE DATE OF THE REFUND CHECK BY NOT MORE THAN 30 DAYS.

DECISION BY COMPTROLLER GENERAL MCCARL, FEBRUARY 12, 1932:

THERE IS BEFORE THIS OFFICE FOR DECISION, IN ACCORDANCE WITH PARAGRAPH 6 OF SECTION 8 OF THE ACT OF JULY 31, 1894, 28 STAT. 207, AS AMENDED BY SECTION 304, ACT JUNE 10, 1921, 42 STAT. 24, THE QUESTION OF WHETHER PAYMENT IS AUTHORIZED TO THE AMERICAN POTASH CO. OF NEBRASKA ON ITS CLAIM FOR ADDITIONAL INTEREST, IN THE AMOUNT OF $3,794.91 ON AN OVERASSESSMENT OF INCOME TAXES FOR THE YEAR 1917, REPORTED TO HAVE BEEN ALLOWED IN THE AMOUNT OF $61,561.96 ON SCHEDULE IT-38523 DATED APRIL 14, 1930. THIS REFUND, TOGETHER WITH INTEREST COMPUTED AT 6 PERCENT TO MAY 3, 1930, IN THE AMOUNT OF $43,870.91, WAS PAID BY REFUND CHECK NO. 492,787, DATED MAY 17, 1930, DRAWN BY J. L SUMMERS, DISBURSING CLERK, TREASURY DEPARTMENT. THE ADDITIONAL INTEREST APPARENTLY IS CLAIMED FOR THE PERIOD MAY 4, 1930, TO MAY 13, 1931, WITHIN 30 DAYS OF JUNE 12, 1931, THE DATE OF THE LETTER OF THIS OFFICE AUTHORIZING THE TREASURY DEPARTMENT TO PAY THE CHECK.

THE UNITED STATES, UPON CLAIMS MADE AGAINST IT, CAN NOT, IN THE ABSENCE OF A STATUTE TO THAT END, BE SUBJECTED TO THE PAYMENT OF INTEREST. UNITED STATES, EX REL. ANGARICA V. BAYARD, 127 U.S. 251, 260, 32 L.ED. 159, 162, 8 S. CT. 1156; UNITED STATES V. NORTH CAROLINA, 136 U.S. 211, 216, 34 L.ED. 336, 338, 10 S.CT. 920; BAXTER V. UNITED STATES, 51 F.REP. 671, 675, 2 C.C.A. 411.

THE PROVISIONS OF STATUTE (ACT MAY 29, 1928, 45 STAT. 791, 876-877) AUTHORIZING PAYMENT OF INTEREST ON CLAIMS FOR TAX REFUND, WHICH WERE IN EFFECT ON MAY 17, 1930, THE DATE OF THE REFUND CHECK IN THE PRESENT CASE, ARE AS FOLLOWS:

SEC. 614. INTEREST ON OVERPAYMENTS.--- (A) INTEREST SHALL BE ALLOWED AND PAID UPON ANY OVERPAYMENT IN RESPECT OF ANY INTERNAL REVENUE TAX, AT THE RATE OF 6 PERCENTUM PER ANNUM AS FOLLOWS:

(2) IN THE CASE OF A REFUND, FROM THE DATE OF THE OVERPAYMENT TO A DATE PRECEDING THE DATE OF THE REFUND CHECK BY NOT MORE THAN 30 DAYS, SUCH DATE TO BE DETERMINED BY THE COMMISSIONER.

SEC. 615. INTEREST ON JUDGMENTS.--- (A) SECTION 177 OF THE JUDICIAL CODE, AS AMENDED, IS AMENDED TO READ AS FOLLOWS:

"SEC. 177. * * *

"/B) IN ANY JUDGMENT OF ANY COURT RENDERED (WHETHER AGAINST THE UNITED STATES, A COLLECTOR OR DEPUTY COLLECTOR OF INTERNAL REVENUE, A FORMER COLLECTOR OR DEPUTY COLLECTOR, OR THE PERSONAL REPRESENTATIVE IN CASE OF DEATH) FOR ANY OVERPAYMENT IN RESPECT OF ANY INTERNAL REVENUE TAX, INTEREST SHALL BE ALLOWED AT THE RATE OF 6 PERCENTUM PER ANNUM UPON THE AMOUNT OF THE OVERPAYMENT, FROM THE DATE OF THE PAYMENT OR COLLECTION THEREOF TO A DATE PRECEDING THE DATE OF THE REFUND CHECK BY NOT MORE THAN THIRTY DAYS, SUCH DATE TO BE DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE.'

PRIOR ACTS HAD AUTHORIZED PAYMENT OF INTEREST "TO THE DATE OF * * * ALLOWANCE" OF A REFUND CLAIM BUT CONSIDERABLE DIFFICULTY AROSE IN DETERMINING WHAT CONSTITUTED THE DATE OF ALLOWANCE. GIRARD TRUST COMPANY, ET AL V. UNITED STATES, 270 U.S. 163; UNITED STATES V. SWIFT AND CO. 282 U.S. 468. THE LANGUAGE OF THE PRESENT STATUTE DOES NOT REQUIRE CONSTRUCTION BUT IS PLAIN THAT INTEREST MAY BE PAID ONLY TO A DATE PRECEDING THE "DATE OF THE REFUND CHECK" BUT NOT MORE THAN 30 DAYS, AND, WHILE THE COMMISSIONER OF INTERNAL REVENUE IS AUTHORIZED TO DETERMINE UPON ANY DATE, WITHIN THAT 30-DAY PERIOD, TO WHICH INTEREST MAY BE COMPUTED, NEITHER THE COMMISSIONER NOR ANY OTHER OFFICER OF THE UNITED STATES IS AUTHORIZED TO FIX A DATE WHICH IS NOT WITHIN 30 DAYS PRECEDING THE DATE OF THE REFUND CHECK, OR TO MAKE PAYMENT OF INTEREST TO A LATER DATE.

THE REFUND CHECK IN THE PRESENT CASE BEARS ONLY ONE DATE, NAMELY, MAY 17, 1930, AND, AS TO FORM, WAS CORRECTLY EXECUTED IN ALL RESPECTS ON THAT DATE. THE AMERICAN POTASH CO. OF NEBRASKA, PAYEE OF THE CHECK,"BY W. E. SHARP, PRESIDENT," INDORSED THE CHECK ON OR ABOUT MAY 22, 1930, AND AGAIN UNDER DATE OF JUNE 17, 1931. ALSO, THE CHECK BEARS INDORSEMENT OF THE OMAHA BRANCH OF THE FEDERAL RESERVE BANK OF KANSAS CITY DATED MAY 23, 1930, MAY 29, 1930, AND JUNE 13, 1931, TO THE EFFECT IT HAD RECEIVED PAYMENT ON THE CHECK FROM THE TREASURER OF THE UNITED STATES. ADDITION, THERE APPEAR ON THE CHECK INDORSEMENTS OF THE FIRST NATIONAL BANK OF LINCOLN, NEBR.--- WHICH IS UNDERSTOOD TO HAVE BEEN CLAIMANT'S DEPOSITARY--- DATED MAY 22,1930, AND JUNE 17, 1931. IN A MEMORANDUM WHICH HAS BEEN RECEIVED FROM THE BUREAU OF INTERNAL REVENUE THE CIRCUMSTANCES ARE DESCRIBED AS FOLLOWS:

* * * SUCH CHECK WAS APPARENTLY PAID BY VARIOUS BANKS BUT SUCH PAYMENTS RECOVERED AND BY LETTER DATED JUNE 12, 1931 (A-2000), TO THE SECRETARY OF THE TREASURY, THE COMPTROLLER GENERAL AUTHORIZED REPAYMENT OF THE AMOUNT OF THE CHECK" ON THE PROPER INDORSEMENT OF THE AMERICAN POTASH COMPANY.'

IT WOULD SEEM CLEAR THAT IF THIS RECITATION OF THE FACTS IS CORRECT AND ALL INCLUSIVE, THERE WOULD BE NO BASIS FOR ANY CLAIM AGAINST THE UNITED STATES, FOR ADDITIONAL INTEREST, WHICH WOULD BE COGNIZABLE EITHER BY THE BUREAU OF INTERNAL REVENUE OR BY THIS OFFICE. THE CLAIM, UNDER SUCH CIRCUMSTANCES, WOULD NOT BE FOR INTEREST ON A TAX REFUND BUT WOULD BE FOR INTEREST ON MONEYS COLLECTED FROM THE CLAIMANT GENERALLY, AND WITHHELD, AND THE STATUTORY INTEREST PROVISIONS CITED WOULD HAVE NO APPLICATION, BUT THERE WOULD BE FOR APPLICATION THE GENERAL RULE ANNOUNCED IN UNITED STATES EX REL ANGARICA V. BAYARD, ETC., SUPRA.

THERE HAS BEEN SUGGESTED, HOWEVER, THAT THE CLAIM IN THIS CASE IS SUPPORTED BY THE OPINION OF THE UNITED STATES COURT OF CLAIMS RENDERED JUNE 1, 1931, IN THE CASE OF M. J. WHITTALL, ASSOCIATES (LTD.) V. UNITED STATES, CT.CLS. NO. K-166. IN THAT CASE THE REFUND CHECK IN PAYMENT OF AN OVERASSESSMENT OF TAXES DUE THE PLAINTIFF WAS DRAWN BY THE TREASURY DISBURSING AGENT, PAYABLE TO ANOTHER PARTY AND THEN SENT TO THE PLAINTIFF, BUT THE CHECK SUBSEQUENTLY WAS REFORMED IN THIS OFFICE TO SHOW THE PLAINTIFF AS THE PAYEE AND THE COURT, AFTER BEING ADVISED THAT BOTH THE GENERAL COUNSEL, BUREAU OF INTERNAL REVENUE, AND OFFICIALS IN THE DEPARTMENT OF JUSTICE WERE IN AGREEMENT THAT THERE WAS NO DEFENSE TO THE CLAIM OF THE PLAINTIFF FOR INTEREST TO A DATE WITHIN 30 DAYS PRECEDING THE DATE ON WHICH THE CHECK WAS DRAWN TO PLAINTIFF'S ORDER, SO THAT THE PLAINTIFF COULD RECEIVE PAYMENT THEREON, ALLOWED INTEREST TO THE DATE ON WHICH THE CHECK WAS REFORMED OR CORRECTLY EXECUTED. IN THE MOST FAVORABLE VIEW OF THAT CASE IT DECIDED NO MORE THAN THAT THE DATE OF A REFUND CHECK IS THE DATE ON WHICH IT IS DRAWN PAYABLE TO THE ORDER OF THE PAYEE ENTITLED TO ITS PROCEEDS, AS IS REQUIRED BY SECTION 3620, REVISED STATUTES, AS AMENDED (U.S.C. 31:492).

ASSUMING THAT THE WHITTALL CASE MIGHT BE CONTROLLING OF A CASE IN WHICH THE FACTS ARE IDENTICAL, UNDER THE DOCTRINE OF STARE DECISIS, THE CASE IS NOT APPLICABLE TO THE FACTS OF THE PRESENT CLAIM, WHETHER THE FACTS ARE AS STATED ABOVE, IN THE MEMORANDUM PREPARED IN THE BUREAU OF INTERNAL REVENUE, OR ARE AS STATED IN THE CLAIMANT'S LETTER," BY W.E. SHARP, PRESIDENT AND GENERAL MANAGER," ADDRESSED FROM LINCOLN, NEBR., TO THE COMPTROLLER GENERAL OF THE UNITED STATES, ON AUGUST 28, 1930, AS FOLLOWS:

UNDER DATE OF JUNE 23, 1930, THE COLLECTOR OF INTERNAL REVENUE AT OMAHA, NEBRASKA, ADDRESSED A LETTER TO THE WRITER IN WHICH HE STATED THAT U.S. TREASURY CHECK NO. 492,787, DATED MAY 17, 1930, IN THE AMOUNT OF $105,432.87 IN FAVOR OF THE AMERICAN POTASH COMPANY, NEBRASKA, HAD BEEN DELIVERED TO ME, WAS PRESENTED FOR PAYMENT BY THE OMAHA BRANCH, FEDERAL RESERVE BANK OF KANSAS CITY ON JUNE 2, 1930, AND THAT PAYMENT WAS WITHHELD UPON REQUEST OF THE COMPTROLLER GENERAL OF THE UNITED STATES PENDING DETERMINATION BY HIM AS TO WHETHER THE CLAIMANT WAS ENTITLED TO THE PROCEEDS OF THE CHECK.

THE AMERICAN POTASH COMPANY, NEBRASKA, AND THE COMMISSIONER OF INTERNAL REVENUE ENTERED INTO A FINAL AGREEMENT ON FORM 866, ON APRIL 13, 1930, AS TO THE AMOUNT OF THE COMPANY'S INCOME AND EXCESS-PROFITS TAX LIABILITY FOR THE YEAR 1917, WHICH AGREEMENT WAS APPROVED BY THE SECRETARY OF THE TREASURY. THE AMOUNT OVERASSESSED AND PAID AMOUNTING TO $61,561.96, PLUS INTEREST THEREON AMOUNTING TO $43,870.91, WAS REFUNDED TO THE SAID COMPANY BY THE U.S. TREASURY CHECK IN QUESTION IN THE AMOUNT OF $105,432.87. WHILE THIS CHECK WAS DEPOSITED IN THE COMPANY'S LOCAL BANK HERE ON MAY 23, 1930, PAYMENT THEREOF HAS BEEN WITHHELD BY YOUR OFFICE, SO THE WRITER IS INFORMED.

THE FACT IS THAT THIS OFFICE ENTERED A STOP-PAYMENT ORDER AGAINST THE REFUND CHECK BECAUSE OF CIRCUMSTANCES HAVING COME TO ATTENTION HERE WHICH APPEARED TO REQUIRE INVESTIGATION OF THE ENTIRE ACCOUNT OF THE CLAIMANT WITH THE UNITED STATES, REPRESENTING ITS TAX LIABILITY FOR 1917 AND SUBSEQUENT YEARS, AND WHICH SEEMED TO INDICATE THE INTERESTS OF THE UNITED STATES MIGHT BE PREJUDICED VERY SERIOUSLY SHOULD PAYMENT BE MADE ON THE CHECK BEFORE SUCH INVESTIGATION WAS COMPLETE. THE PROPRIETY OF SUCH ACTION, UNDER THE CIRCUMSTANCES, IS NOT OPEN TO QUESTION. LONGWILL V. UNITED STATES, 17 CT.CLS. 291; CHARLES V. UNITED STATES, 19 ID. 316, 319; S.S. WHITE DENTAL MFG. CO. V. UNITED STATES, 66 ID. 624; EX PARTE ROCK, 171 FED.REP. 240-241; VOL. IV, FIRST COMPTROLLER'S DECISIONS (LAWRENCE 1883) PP. XXXII, XXXIII.

THE CIRCUMSTANCES WHICH CAME TO ATTENTION, WERE THESE:

THE PLANT OF THE CLAIMANT WAS DESTROYED BY FIRE EARLY IN 1921, AND THE NET PROCEEDS OF CERTAIN FIRE INSURANCE POLICIES AGGREGATING $106,000 WERE PAID TO THE CLAIMANT UNDER AN ORDER OF THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEBRASKA ENTERED DECEMBER 17, 1921. THE BANKING RECORDS OF THE CLAIMANTS WERE REPORTED TO SHOW, ALSO, THAT, THROUGH W.E. SHARP, PRESIDENT, A DEMAND NOTE OF THE CLAIMANT FOR $13,937 WAS EXECUTED FEBRUARY 15, 1922, PAYABLE TO THE CLAIMANT'S DEPOSITARY, FIRST NATIONAL BANK OF LINCOLN, NEBR., ON WHICH NOTE THE CLAIMANT OBTAINED $10,000 FEBRUARY 16, 1922, AND $3,641.42 ON JUNE 2, 1926. OTHER SIMILAR NOTES ARE REPORTED TO HAVE BEEN NEGOTIATED IN AN AGGREGATE OF SEVERAL THOUSANDS OF DOLLARS OVER A PERIOD EXTENDING AT LEAST TO NOVEMBER 23, 1927.

NOTWITHSTANDING THESE SUBSTANTIAL FINANCIAL TRANSACTIONS IN THE NAME OF THE CLAIMANT AND THE PRESSING OF ITS CLAIM BEFORE THE BUREAU OF INTERNAL REVENUE IN WASHINGTON FOR REFUND OF 1917 TAXES AND INTEREST, IN THE SUM OF APPROXIMATELY $100,000, THE IDENTICAL OFFICERS RESPONSIBLE FOR SUCH TRANSACTIONS AND ENGAGED IN PROSECUTING THE CLAIM HAD NEGLECTED TO FILE ANY FEDERAL TAX RETURNS FOR THE CLAIMANT FOR THE YEARS 1923 TO 1929, INCLUSIVE, AND THE FAILURE OF THE COLLECTOR OF INTERNAL REVENUE AT OMAHA TO QUESTION THIS OMISSION TO FILE RETURNS WAS DUE TO REPRESENTATIONS MADE ON JUNE 21, 1922, BY THE SAID W.E. SHARP, AS PRESIDENT OF CLAIMANT TO THE SECRETARY OF STATE OF THE STATE OF NEBRASKA, AS FOLLOW:

W.E. SHARP, BEING DULY SWORN, DEPOSES AND SAYS HE IS THE PRESIDENT OF THE AMERICAN POTASH COMPANY OF NEBRASKA, AND SAID AMERICAN POTASH COMPANY OF NEBRASKA HAS NOT BEEN IN OPERATION FOR NEARLY TWO YEARS, THE PLANT HAVING BEEN CLOSED DOWN ON DECEMBER 6, 1920, ON ACCOUNT OF NO SALES FOR POTASH. ON APRIL 2ND, 1921, SAID PLANT WAS TOTALLY DESTROYED BY FIRE AND SAID AMERICAN POTASH COMPANY OF NEBRASKA HAS BEEN IN PROCESS OF LIQUIDATION SINCE THAT TIME.

ON JULY 31, 1923, THE FOLLOWING AFFIDAVIT WAS FILED WITH THE SECRETARY OF STATE OF NEBRASKA:

THIS IS TO CERTIFY THAT WE, W.E. SHARP, PRESIDENT, AND F.J. SHARP, TREASURER OF THE AMERICAN POTASH COMPANY OF NEBRASKA, ARE THE RESPECTIVE OFFICERS OF SUCH CORPORATION * * *. THE STOCK OF THE AMERICAN POTASH COMPANY OF NEBRASKA BECAME WORTHLESS AND WE ASK THAT THE CORPORATION BE DISSOLVED, AND ENCLOSE HEREWITH REQUIRED FEE OF $5.

THESE REPRESENTATIONS RESULTED IN ENTRIES BEING MADE ON THE OFFICIAL STATE RECORDS, THAT THERE HAD BEEN A DISSOLUTION OF THE CLAIMANT CORPORATION IN 1922 AND/OR IN 1923. IT WAS PRIMARILY DUE TO SUCH REPRESENTATIONS, MOREOVER, THAT THE CLAIMANT WAS ABLE TO AND DID AVOID PAYMENT OF ANY STATE CORPORATION OR OCCUPATION TAXES DURING THE YEARS 1923 TO 1929, INCLUSIVE, AND BY REASON OF CLAIMANT'S SAID COURSE OF CONDUCT IN THESE RESPECTS THE COLLECTOR OF INTERNAL REVENUE AT OMAHA WAS LED, IN CONNECTION WITH THE FAILURE BY DEPUTY COLLECTOR MAIN TO COLLECT ON TWO DISTRAINT WARRANTS COVERING THE ASSESSMENT OF ADDITIONAL INCOME TAXES FROM THE CLAIMANT IN A SUM EXCEEDING $180,000 FOR THE TAXABLE YEARS 1918 AND 1919, TO MAKE A REPORT TO THE COMMISSIONER OF INTERNAL REVENUE AT WASHINGTON, D.C., ON SEPTEMBER 19, 1927, AS FOLLOWS:

THE AMERICAN POTASH COMPANY WAS DISSOLVED IN THE YEAR 1922. IT FILED ITS FINAL RETURN FEBRUARY 14, 1923, SHOWING NO BUSINESS TRANSACTED AND WITH COPY OF DISSOLUTION NOTICE ATTACHED. * * * WE ARE THEREFORE CONFRONTED WITH THIS SITUATION. THERE ARE NO OFFICERS OF THE CORPORATION AT THE PRESENT TIME, THERE WAS NO DISTRIBUTION OF ASSETS, AND THERE IS NO ONE AND NO PROPERTY AGAINST WHICH DISTRAINT PROCEEDINGS WOULD LIE.

IT WAS NOT UNTIL AFTER THE REFUND CHECK OF MAY 17, 1930, WAS DRAWN THAT THE CLAIMANT OBTAINED ITS REINSTATEMENT AS A SUBSISTING CORPORATION, ON THE BOOKS OF THE SECRETARY OF STATE FOR EBRASKA; AND, WHILE CLAIMANT IS REPORTED TO HAVE FILED DELINQUENT FEDERAL TAX RETURNS FOR THE TAX YEARS 1923 TO 1929, SOMETIME IN MAY, 1930, APPARENTLY AFTER MAY 17, 1930, AND MORE THAN TWO MONTHS AFTER THE RETURNS FOR 1929 WERE DUE, THIS OFFICE WAS ADVISED BY THE COMMISSIONER OF INTERNAL REVENUE AS LATE AS SEPTEMBER 6, 1930, THAT THESE RETURNS HAD NOT BEEN AUDITED, HIS STATEMENT IN THAT RESPECT BEING AS FOLLOWS:

YOU ARE ADVISED THAT THE RETURNS FILED BY THIS TAXPAYER FOR THE YEARS 1923 TO 1929, INCLUSIVE, ARE NOW IN PROGRESS OF AN INTENSIVE AUDIT. SOON AS THE AUDIT IS COMPLETED, YOU WILL BE FULLY ADVISED IN THE MATTER.

UNTIL THESE RETURNS WERE AUDITED AND DETERMINATION HAD BEEN MADE RESPECTING WHETHER THE CLAIMANT SHOULD BE ASSESSED ADDITIONAL TAXES FOR THE YEARS FOR WHICH IT WAS DELINQUENT IN FILING RETURNS, AND RESPECTING WHETHER THE CLAIMANT WAS LIABLE TO PENALTIES FOR SUCH DELINQUENCIES IT WAS NECESSARY TO MAINTAIN IN FORCE THE STOP ORDER AGAINST PAYMENT OF THE REFUND CHECK DRAWN TO CLAIMANT'S ORDER ON MAY 17, 1930. THE SITUATION WAS ONE ARISING SOLELY FROM THE CLAIMANT'S OWN FAILURE TO COMPLY WITH STATUTORY LAWS AND THE EQUIVOCAL COURSE OF CONDUCT PURSUED BY ITS OFFICERS, THEIR ACTS IN EACH PARTICULAR HAVING OPERATED TO SECURE AT LEAST SOME TEMPORARY ADVANTAGE TO THE CLAIMANT.

SHOULD THE BASIS UPON WHICH THE CLAIM APPARENTLY IS MADE, THEREFORE, BE ACCEPTED, TO WIT, THAT PAYMENT OF THE REFUND CHECK DATED MAY 17, 1930, WAS NOT MADE TO CLAIMANT IN MAY, 1930, BUT WAS WITHHELD AND MADE IN JUNE, 1931, NO ADDITIONAL INTEREST WOULD BE DUE. THE CHECK WAS FINALLY PAID IN THE EXACT FORM IN WHICH IT WAS DRAWN AND THERE CAN BE NO DISPUTE ABOUT ITS DATE BEING MAY 17, 1930. UNDER PRIOR ACTS, INTEREST WAS AUTHORIZED TO BE PAID TO THE DATE OF ALLOWANCE OF THE REFUND CLAIM AND THE PRESENT LAW AUTHORIZES INTEREST TO BE PAID TO THE DATE OF THE REFUND CHECK. INTEREST ON BEHALF OF THE UNITED STATES CAN BE PAID FOR ANY PERIOD SUBSEQUENT TO THOSE DATES, DEPENDING IN EACH INSTANCE ON WHICH INTEREST STATUTE IS CONTROLLING. S.S. WHITE DENTAL MFG. CO. V. UNITED STATES, 66 CT.CLS. 624.

THERE IS NO AUTHORITY OF LAW FOR THE PAYMENT OF ADDITIONAL INTEREST TO THE CLAIMANT AND THE CLAIM WILL BE FOR DISALLOWANCE.