United States v. Savings Bank
Supreme Court of the United States
Appeal from the Court of Claims. Sections 3220 and 3228 of the Revised Statutes are as follows : — “ Sect. 3220. The Commissioner of Internal Revenue, subject to regulations. prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit,' refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly Assessed or excessive in amount, or in any…
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Appeal from the Court of Claims. Sections 3220 and 3228 of the Revised Statutes are as follows : — “ Sect. 3220. The Commissioner of Internal Revenue, subject to regulations. prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit,' refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly Assessed or excessive in amount, or in any manner wrongfully collected. ... ' “Sect. 3228. All claims for the refunding of any internal tax alleged to have been…
1Opinion of the CourtChief Justice Waite
■ The objections made to the recovery are, in substance: 1, That the Court of Claims had no jurisdiction of the suit, because ’the claim sued for was not founded ion any law of Congress, or upon contract; and, 2, That the appeal to the Commissioner of Internal Revenue was not taken within two years after the cause of action accrued, and that consequently the allowance by that officer was without any authority of law.
The first of these objections is, we think, disposed of by United States v. Kaufman, 96 U. S. 567. That ease arose under sect. 3426, Rev. Stat., which is as follows: “ The…
2Cases cited1 opinion
- United States v. KaufmanSupreme Court of the United States · 1878
3Cited by57 opinions
- Dooley v. United StatesSupreme Court of the United States · 1901
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Chesebrough v. United StatesSupreme Court of the United States · 1904
- Daube v. United StatesSupreme Court of the United States · 1933
- Medbury v. United StatesSupreme Court of the United States · 1899
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