George Moore Ice Cream Co. v. Rose

of the Court.

The petitioner, a corporation, brought suit against the respondent, a Collector of Internal Revenue, to recover income and profits taxes alleged to have Been wrongfully collected. A demurrer by the Collector was sustained in the District Court upon two grounds: first, that the payment of the taxes had been made without protest; and second,- that the original claim for refund filed with the Commissioner' was defective and that amendment came too late. The Circuit Court of Appeals upheld the' decision upon the second ground without passing on the. first. 61 F. (2d) 605. The case is…