Ridgway v. United States
United States Court of Claims
This action was commenced June 16, 1880, upon a certified allowance made by tbe Commissioner of Internal Revenue for the refund of a tax alleged to have been wrongfully collected,, &c. ' The following are the facts found by the court: I. After the passage of the Act of July 13, 1866, ch. 184 (14 Stat. L., 98), a large number of barrels of distilled spirits were manufactured and deposited by the distillers in a Government bonded warehouse, Class B, in the first district of…
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This action was commenced June 16, 1880, upon a certified allowance made by tbe Commissioner of Internal Revenue for the refund of a tax alleged to have been wrongfully collected,, &c. ' The following are the facts found by the court: I. After the passage of the Act of July 13, 1866, ch. 184 (14 Stat. L., 98), a large number of barrels of distilled spirits were manufactured and deposited by the distillers in a Government bonded warehouse, Class B, in the first district of Pennsylvania, under the provisions of that act. Of these, the claimant purchased in February, 1867, or previously, 1,777…
1Opinion of the Court 1
*713OPINION.
2Opinion of the Court · RichardsonRichardson, J.
This suit is brought upon an alleged allowance of the Commissioner of Internal Revenue under the provisions of Revised Statutes, § 3220, for the remission, refund, and payment back of “all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected.”
It appears by the findings that the Commissioner certified to an allowance to be paid to the claimant, and transmitted the same to the Fifth Auditor, who, having examined and certified it,…
3Cases cited4 opinions
- Bronson v. SchultenSupreme Court of the United States · 1882
- Kaufman v. United StatesSupreme Court of the United States · 1875
- McKnight v. United StatesUnited States Court of Claims · 1877
- Corson v. United StatesUnited States Court of Claims · 1881
4Cited by3 opinions
- Commissioner v. Newport Industries, Inc.Court of Appeals for the Seventh Circuit · 1941
- New Jersey Worsted Mills v. GnichtelCourt of Appeals for the Third Circuit · 1940
- New Jersey Worsted Mills v. GnichtelDistrict Court, D. New Jersey · 1940