Cuban-American Sugar Co. v. United States

Upon the facts disclosed by the record it is clear that the 'plea in bar must be sustained and the petition dismissed. .Plaintiff made application for the determination and commutation of its profits tax for 1917 under the special assessment provisions of section 210 of the Revenue Act of 1917. 'The Commissioner allowed the application, computed the tax accordingly, and made a final determination in respect of that year. Thereafter, in 1927, plaintiff filed a claim for refund which, so far as it was rejected, related entirely to the matter of special assessment and the selection of com*224parative…