Frye v. United States

PINE, Justice.

These are actions for the recovery of internal revenue taxes alleged to have been erroneously or illegally collected. The cases were consolidated for trial. Plaintiffs in each case are husband and wife.

Webster R. Frye became a member of the District of Columbia Fire Department in 1919. In 1929 he was retired from active duty pursuant to an Act of Congress approved September 1, 1916, as amended, creating a “policemen and firemen’s relief fund” and for other purposes. He was found to be “so permanently disabled through injury received * * * in the line of duty as to incapacitate…