Blair v. United States Ex rel. Union Pac. R.

MARTIN, Chief Justice.

The relator, the Union Pacific Railroad Company, filed a petition in the lower court for a writ of mandamus against the Commissioner of Internal Revenue, alleging that it had duly- filed a return of its annual net income under the Income Tax Act of 1913 (38 Stat. 114), and had paid its income taxes in accordance therewith; that afterwards an erroneous and excessive additional assessment was imposed upon it for the same year by the collector of internal revenue, and this was paid by the relator under protest; that relator then brought suit against the collector in the…