Kings County Savings Institution v. Blair
Supreme Court of the United States
error to the circuit court of the united states for the EASTERN DISTRICT OF NEW YORK. This was an action at law to recover back taxes alleged to have been illegally exacted by a collector of internal revenue. The facts which make the case are stated in the opinion of the court.
1Opinion of the CourtJustice Woods
The Kings County Savings Institution, plaintiff in error, was the plaintiff in the Circuit Court. It brought its action, as for money had and received, against the defendant in error, as administrator of the estate jof James Freeland, deceased, late col lector of internal revenue, to recover the amount of taxes illegally exacted from it, as it alleged, by the intestate of the defendant in error.
The defence relied on was pleaded by the defendant, as follows : “That the plaintiff herein did.not present to the Commissioner of Internal Revenue its alleged claim for abatement, or for refunding the…
2Cases cited3 opinions
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