Roby-Somers Coal Co. v. Routzahn

SIMONS, Circuit Judge.

The issue presents still another phase of a controversy much considered with respect to the justiciability of tax disputes wherein there has been resort by the Commissioner of Internal Revenue to permitted or required special treatment under so-called special assessment provisions. Beginning with the case of Williamsport Wire Rope Co. v. United States, 277 U.S. 551, 48 S.Ct. 587, 72 L.Ed. 985, and continuing through United States v. Memphis Cotton Oil Co., 288 U.S. 62, 53 S.Ct. 278, 77 L.Ed. 619; United States v. Prentiss & Company, 288 U.S. 73, 53 S.Ct. 283, 77 L.Ed.…