Porth v. Brodrick

A. J. Porth, herein referred to as taxpayer, instituted this action against the Collector of Internal Revenue for the State of Kansas to recover the sum of $135 which he alleged was erroneously and illegally paid on his declaration of estimated income tax for the year 1951. The trial court dismissed the petition upon the Collector’s motion on the ground that it failed to state a claim upon which relief could be granted. The taxpayer appealed.

The taxpayer filed his declaration of estimated income tax for 1951 and at the same time paid $135. On the same day he filed a claim for a refund of $135…