Stotesbury v. United States
Supreme Court of the United States
•APPEAL PROM THE COURT OP CLAIMS. On December 19, 1870, the firm of Harris & S.totesbury appealed to the Commissioner of Internal Revenue for. the ■refunding of $67,385.85, internal revenue taxes claimed to have been erroneously assessed and collected from them. This claim was examined and rejected and notice thereof given to the claimants. An application for a rehearing was made and. sustained.
Read the full summary
•APPEAL PROM THE COURT OP CLAIMS. On December 19, 1870, the firm of Harris & S.totesbury appealed to the Commissioner of Internal Revenue for. the ■refunding of $67,385.85, internal revenue taxes claimed to have been erroneously assessed and collected from them. This claim was examined and rejected and notice thereof given to the claimants. An application for a rehearing was made and. sustained. On July 26, 1871, thé Commissioner having examined'the claim, signed and transmitted to the Secretary of the Treasury the following schedule:' “ No. 99. -.-A schedule Of claims for the refunding of…
1Opinion of the Court
Me. Justice Bee wee,
after stating the case, delivered the opinion of the court.
The Court of Claims decided that the action of Commissioner Pleasonton did not constitute a final award binding the government; and whether it was so or not is the question presented to us for decision.
The law under which the Commissioner acted is found in Rev. Stat. § 3220: “ The Commissioner of Internal Revenue, subject- to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund and pay back all taxes erroneously or illegally assessed or collected, all…
2Cited by6 opinions
- New Orleans v. PaineSupreme Court of the United States · 1893
- Landum v. LivingstonMissouri Court of Appeals · 1965
- Foster v. United StatesUnited States Court of Claims · 1897
- United States v. HyamsCourt of Appeals for the First Circuit · 1906
- American School of Magnetic Healing v. McAnnultyU.S. Circuit Court for the District of Western Missouri · 1900
1 more not listed; retrieve them via the Exa API.