Nixon v. United States
United States Court of Claims
This is an action upon an allowance made by the Commissioner of Internal Revenue under Revised Statutes, § 3220, for repayment of a judgment recovered by the claimant against a collector of internal revenue, for a tax illegally assessed or collected.
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This is an action upon an allowance made by the Commissioner of Internal Revenue under Revised Statutes, § 3220, for repayment of a judgment recovered by the claimant against a collector of internal revenue, for a tax illegally assessed or collected. The following are the facts found by the court: I. On the 14th day of May, 1867, the claimant’s agent made a return to the internal-revenue officers of the first collection district of Louisiana, showing that claimant as proprietor of The New Orleans Daily Crescent, a newspaper published at New Orleans, was indebted to the Government in the…
1Opinion of the Court
*454OPINION.
Richardson, J.,
delivered tbe opinion of the court:
This is an action upon the allowance by the Commissioner of Internal Eevenue under the provisions of section 3220 of the Eevised Statutes, which, so far is material in this case, is as follows :
Sec. 3220. Tbe Commissioner of Internal Eevenue, subject to regulations prescribed by tbe Secretary of the Treasury, is authorized, on appeal to-him made, to remit, refund, and pay back all taxes erroneosuly or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or…
2Cases cited8 opinions
- Wilcox v. JacksonSupreme Court of the United States · 1839
- Elliott v. Lessee of PeirsolSupreme Court of the United States · 1828
- United States v. KaufmanSupreme Court of the United States · 1878
- United States v. Savings BankSupreme Court of the United States · 1882
- Kaufman v. United StatesSupreme Court of the United States · 1875
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3Cited by1 opinion
- Foster v. United StatesUnited States Court of Claims · 1897