Cheatham v. United States

Plaintiffs in error paid to the defendant, who was collector of internal revenue, the sum of $82,074 under protest, and brought their suit to recover the money, on the ground that the tax, as assessed, was illegal. It was 'assessed as income-tax for the year 1864 against the female plaintiff, who was then a widow, named Acklin. The tax originally assessed amounted to $99,726. From this assessment Mrs. Acklin appealed to the Commissioner of Internal Revenue, who, on the 7th of October, 1867, rendered his decision, setting aside that assessment, and directing the local assessor to make a new…