Monarch Mills v. United States

I dissent from the decision of the majority of the court on the ground that this court does not have jurisdiction to review a special assessment determination of the Commissioner. That has been the consistent rule followed by the Supreme Court in all cases which have come before it for consideration. Williamsport Wire Rope Co. v. United States, 277 U. S. 551; Heiner v. Diamond Alkali Co., 288 U. S. 502; and Welch v. Obispo Oil Co., 301 U. S. 190. In these cases the Supreme Court has pointed out that “in this delicate and complex phase of revenue administration” it is beyond the power of the…