W. S. Bushmiaer and Russell L. Myers, Co-Executors of the Estate of J. W. Myers, Deceased v. United States

(dissenting) .

Prior to 1924 an income taxpayer who felt himself aggrieved by the Commissioner’s determination of his tax could only contest it in a court action after paying the amount assessed. Congress created the Board of Tax Appeals, an administrative body within Congressional control, in that year in order to temper the harshness of that situation and to provide such taxpayer an expeditious means of contesting taxes found against him in advance of paying principal or interest. Thereafter, as fully explained by the Supreme Court in Phillips v. Commissioner, 283 U.S. 589, 51 S.Ct. 608, 75…