Cohn

This action is brought by plaintiffs to recover from the Government interest collected on a deficiency assessment of income tax. Plaintiffs claim that through oversight they took credit for a $3,000 payment of Declaration of Estimated Tax for the year 1944 (for each of them) which was not actually paid, but that notwithstanding this oversight the 1944 income tax was overpaid. They bring this action, therefore, for adjustment of interest and refund of interest allegedly overpaid by them, *189 since the Commissioner of Internal Revenue has rejected their claims for refund heretofore filed.

In plaintiffs’ brief, under “Question Presented,” appears the following query: “When a taxpayer fails to pay an installment of his estimated tax for a given year, but nevertheless overpays on estimate the amount of his actual tax for that year, is he liable for interest on the taxes for that year?”

At the Court’s request, counsel stipulated that transcripts of the taxpayers’ accounts for the several years involved could be incorporated in the file of the case. Examination of these accounts discloses that plaintiffs’ counsel is apparently incorrect in his theory that interest is assessed in this…