Barret v. Olsen

OPINION

BROCK, Justice.

The plaintiff, Barret, brought this action to recover inheritance taxes levied against the estate of his father and paid under protest. The theory of the plaintiff, expressed in his complaint, was that the defendant Commissioner had appraised the property of the estate at an excessive amount; no other objection to the Commissioner’s assessment or to the taxes levied was made. The complaint was met by a motion to dismiss filed by the Commissioner on the ground that the plaintiff had failed to exhaust administrative remedies and that the court, therefore, had no…