Powell v. United States

HAZEL, District Judge.

The controverted questions submitted for decision are, first, whether the rules or regulations prescribed by the Commissioner of Internal Revenue on April 28, 1902, providing for claims for rebate under Act April 12, 1902, c. 500, § 3, 32 Stat. 96 [U. S. Comp. St. Supp. 1903, p. 277], of taxes paid on manufactured tobacco and snuff, are unreasonable; and, second, whether the bankrupts complied with such regulations in preparing and filing their claim. The evidence given to show the manner in which the inventory of stock was made by the claimants and their witnesses need…