" The plaintiff is entitled to a judgment for $2,016.41, with interest thereon as provided for by section 177(b) of the Judicial Code, as amended by section 615(a) of the Revenue Act of 1928. Bonwit Teller v. United States, 52 F.2d 904, 72 Ct. Cl. 559. It is so ordered.

It is a suit for the recovery of overpayments in respect of an internal-revenue tax and the judgment of the court will be for overpayments in respect to an internal-revenue tax. In Bonwit Teller Co. v. United States, 52 F.2d 904, 905, 72 Ct.Cl. 559, the taxpayer recovered an overpayment in respect of an internal-revenue tax as upon an account stated. In awarding interest on the overpayment in accordance with the provisions of section 177(b) of the Judicial Code, as amended, the court said:

per annum from the dates on which payments making up this total were made during 1919 to such date as the Commissioner of Internal Revenue may determine in accordance with section 177(b) of the Judicial Code, as amended, being a part of the Revenue Act of 1928 (28 USCA § 284(b). See Bonwit Teller Co. v. United States, 52 F.2d 904, 72 Ct. Cl. 559.

The next contention of the defendant, which is not discussed in the majority opinion, is that plaintiffs' cause of action for interest on the unrefunded portion of the 1919 overpayment accrued when the Commissioner signed the schedule of refunds and credits May 15, 1924, and was therefore barred at the time the petition was filed on June 10, 1930. We held in Bonwit Teller Co. v. United States, 52 F.2d 904, 72 Ct. Cl. 559, certiorari denied 285 U.S. 538, 52 S. Ct. 311, 76 L. Ed. 931, a case in all respects similar to the present, that, where an overpayment was timely allowed and illegally credited, interest continued to run under the statute when a suit was brought to recover the balance of the overpayment and that the taxpayer was entitled to recover interest on the overpayment allowed and unpaid from the date of payment of tax to a date not more than thirty days preceding the date of the refund check in accordance with section 177(b) of the Judicial Code as amended by section 615(a) of the Revenue Act of 1928 (28 USCA § 284(b). Plaintiffs are, therefore, entitled to recover the interest claimed.