Dugan v. United States
United States Court of Claims
The Reporters' statement of the case: A citation was issued to the claimant in this case after the reference of the claim. He did not appear, and the defendants submitted it. Upon the view taken by the defendants it becomes unnecessary to discuss the question whether or not the decision of the Commissioner of Internal Revenue was correct.
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The Reporters' statement of the case: A citation was issued to the claimant in this case after the reference of the claim. He did not appear, and the defendants submitted it. Upon the view taken by the defendants it becomes unnecessary to discuss the question whether or not the decision of the Commissioner of Internal Revenue was correct. In making that decision the Commissioner of Internal Revenue was acting within his jurisdiction under section 3426, Revised Statutes, as amended by section 17 of the act of March 1,1879 (20 Stat. L., 349, 1 Supp. Rev. Stats., 241), which is as follows: “ The…
1Opinion of the CourtPeele, J.
The claim in this case, based on awards of certificates of allowances made by the Commissioner of Internal Revenue for the repayment of special tax, as hereinafter stated, was trans: mitted to the court by the Secretary of the Treasury, at the request of the Comptroller thereof, under Revised Statutes, section 1063, as a claim, “involving controverted questions of law,” the decision of which the Secretary says “will furnish a precedent for the future action of the accounting officers in the adjustment of a class of cases.”
The claim, based on the award so made, is one which the Department…
2Cases cited4 opinions
- United States v. EliasonSupreme Court of the United States · 1842
- United States v. KaufmanSupreme Court of the United States · 1878
- United States v. American Tobacco Co.Supreme Court of the United States · 1897
- United States v. Savings BankSupreme Court of the United States · 1882
3Cited by6 opinions
- Falls City Brewing Co. v. ReevesDistrict Court, W.D. Kentucky · 1941
- United States v. QueryDistrict Court, E.D. South Carolina · 1941
- Woog v. United StatesUnited States Court of Claims · 1913
- Penrose v. SkinnerDistrict Court, D. Colorado · 1921
- Standard Oil Co. v. JohnsonCalifornia Supreme Court · 1941
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