Wyman, Partridge & Co. v. United States

I concur in the result reached in the majority opinion, and I agree that section 1106 (a) of the Revenue Act of 1926 (26 USCA § 1249. note) is not retroactive.

The officials of the Treasury Department collected the amount which plaintiff seeks to recover, as a tax imposed by the Revenue Act of 1918 for the fiscal year ended November 30, 1918, and as interest.

The defendant now insists that the retroactive repeal of section 1106(a) of the Revenue Act of 1926 by section 612 of the Revenue Aet of 1928 (45 Stat. 875) and the enactment of section 611 of the' latter aet (26 USCA § 2611) revived the…