Boehm v. United States
United States Court of Claims
The Reporters' statement of the case: The decision of this court upon the merits wherein judgment was rendered in favor oí the United States and against the claimants for a balance of $53,395.32 will be found in 20 O. Cls. B., 241, 250. The claimants’ motion for a new trial, referred to in the opinion of the court, is not reported because it was submitted and allowed without argument, oral or written, on either side.
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The Reporters' statement of the case: The decision of this court upon the merits wherein judgment was rendered in favor oí the United States and against the claimants for a balance of $53,395.32 will be found in 20 O. Cls. B., 241, 250. The claimants’ motion for a new trial, referred to in the opinion of the court, is not reported because it was submitted and allowed without argument, oral or written, on either side. Below will be found the motion for a new trial, the order allowing it, and the present motion to dismiss for want of jurisdiction : Motionfor a new trial. Now come the claimants…
1Opinion of the CourtScoeield, J.
The history of the case is as follows :
The suit was brought to recover certain internal-revenue taxes, amounting to $10,234.08, alleged to have been assessed illegally and paid under compulsion.
Application for a refund of these taxes had been previously made to the Commissioner of Internal Revenue, and the application rejected April 2, 1872.
Thereafter the claimants applied to Congress for relief, and thence, by a resolution of the House, passed August 5, 1882, the claim was referred to this court under section 1059 of the Revised Statutes.
The defendants not only denied the right of the…
2Cases cited7 opinions
- Boom Co. v. PattersonSupreme Court of the United States · 1879
- United States v. KaufmanSupreme Court of the United States · 1878
- Kaufman v. United StatesSupreme Court of the United States · 1875
- Ford v. United StatesSupreme Court of the United States · 1886
- Looney v. District of ColumbiaUnited States Court of Claims · 1882
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3Cited by4 opinions
- Larsen v. HoffmanDistrict Court, District of Columbia · 1977
- Baltimore & Ohio Railroad v. United StatesUnited States Court of Claims · 1899
- Tuason Construction Co.United States Court of Claims · 1964
- Cole v. United StatesUnited States Court of Claims · 1894