McDonnell v. United States

Mr. Justice Brandéis

delivered the, opinion of the Court.

These ¿ases arose out of the same transaction and present, on substantially the same facts, the same question of law. Reference will be made in the opinion only to the McDonnell case.

The action was brought by McDonnell in the Court of Claims on November 4, 1929 to recover $4,549.03 with interest from the date of payment, October 23, 1926. McDonnell filed his individual income-tax return for 1917 on April 1,. 1918, and paid the amount shown thereon to be due. The sum now sought to be recovered was paid to the collector of internal revenue…