Kaufman v. United States
Supreme Court of the United States
On the Proofs. The Reporters’ statement of the case: The court found the following facts : I. The claimant was carrying on the business of a brewer at 70 Bradford street, in the city of Memphis, Tennin the year 1873, and on the 3d of May paid to the collector of internal revenue for his district $100 for special tax on his business from May 1, 1873, to April 30, 1874, for which a special-tax stamp was given to him by the collector. II.
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On the Proofs. The Reporters’ statement of the case: The court found the following facts : I. The claimant was carrying on the business of a brewer at 70 Bradford street, in the city of Memphis, Tennin the year 1873, and on the 3d of May paid to the collector of internal revenue for his district $100 for special tax on his business from May 1, 1873, to April 30, 1874, for which a special-tax stamp was given to him by the collector. II. In the office of the Commissioner of Internal Revenue, at 'Washington, certain papers appear on file, of which the following are copies: “ Claim tinder series…
1Opinion of the CourtEichaedson, J.
This is an action brought to recover the amount of an allowance made and certified to the Comptroller of the Treasury by the Commissioner of Internal Bevenue, as a refund, on an internal-revenue special-tax stamp returned.
In order to have a clear understanding of the case, it is necessary to consider the different provisions of the several internal-revenue acts passed prior to the adoption of the Bevised Statutes, as the Assistant Attorney-General bases much of his argument for the defendants upon the language of those acts, in connection with the course of legislation on the subject of the…
2Cited by30 opinions
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