United States ex rel. Cole v. Helvering

PER CURIAM..

Appeal from a judgment in the Supreme Court of the District, in a mandamus proceeding, overruling the demurrer of appellant (petitioner below) to the answer of appellee (respondent below) and dismissing the petition, appellant electing to stand on his demurrer.

The question involved in this appeal is whether the Commissioner of Internal Revenue may retain from an amount adjudicated to be overpayment of taxes for 1929 a sufficient sum to cover an asserted deficiency in taxes of the same taxpayer for 1928 until the question of the 1928 taxes has been finally determined by the Board…