Katzberg v. United States

This case is before us on demurrer to plaintiffs’ petition. The petition alleges the plaintiffs gave certain information to the Commissioner of Internal Revenue concerning violation of the revenue laws, which led to the detection and punishment of persons guilty of violating the internal revenue laws and the recovery of fines, penalties, forfeitures and taxes; that a claim for reward was filed pursuant to the Commissioner’s offer of reward, and that this reward was rejected by the Commissioner; and that in so doing he acted arbitrarily and capriciously.

The Commissioner’s offer of reward reads…