Hoffheimer Bros. v. United States
United States Court of Claims
The Reporters’ statement of the case: The following are the facts as found by the court: I. The firm of Hoffheimer Bros., of Cincinnati, Ohio, made application to the Secretary of the Treasury to refund to them $288 paid by them as taxes on 320 gallons of distilled spirits, the said taxes having been assessed against them by the Commissioner of Internal Revenue. II.
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The Reporters’ statement of the case: The following are the facts as found by the court: I. The firm of Hoffheimer Bros., of Cincinnati, Ohio, made application to the Secretary of the Treasury to refund to them $288 paid by them as taxes on 320 gallons of distilled spirits, the said taxes having been assessed against them by the Commissioner of Internal Revenue. II. The Secretary found that the spirits on which the said tax was paid, before the payment of the tax, had been destroyed by casualty, without fraud, collusion, or negligence on the part of the owners thereof, and that at the time of…
1Opinion of the CourtWeldon, J.
This claim originated from the fact that the Comptroller refused to recognize the validity of the act of the Secretary of the Treasury in allowing the claimants the sum of $288 under section 322Í of the Revised Statutes, giving the Secretary the right to refund taxes paid by parties on distilled spirits destroyed by accident, without the fault, collusion, or negligence of the owner.
Section 3221 of the Revised Statutes, under which the Secretary acted, is as follows:
*373“The Secretary of the Treasury, upon the production to him of satisfactory proof of the actual destruction by accidental fire or…
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3Cited by1 opinion
- Julius Kessler & Co. v. United StatesUnited States Court of Claims · 1926