Gordon v. United States

WHITAKER, Judge.

This case is before us on a demurrer to plaintiff’s petition. Plaintiff alleges that he furnished original information to the Commissioner of Internal Revenue showing that the valuation of some of the assets' of a certain estate were false and fraudulent and as a result of this information there was collected from said estate the sum of $1,998,000. Plaintiff sues to recover 10 percent of that amount as an informer’s fee, which'he claims was authorized by section 3463 of the Revised Statutes, 26 U.S.CA. Int.Rev.Code, § 3792, and was offered by Internal Revenue Circular No. 99,…