Barnett v. United States
United States Court of Claims
The Reporters’ statement, of the case: The following are the facts of this case as found by the court: I. On the 18th day of December, 1880, the Commissioner of Internal Revenue, on appeal to him made, and in accordance with the regulations prescribed by the Secretary of the Treasury, upon evidence satisfactory to himself, made and certified for payment the following allowance for refund and payment back to the claimant of certain taxes under the provisions of the statute…
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The Reporters’ statement, of the case: The following are the facts of this case as found by the court: I. On the 18th day of December, 1880, the Commissioner of Internal Revenue, on appeal to him made, and in accordance with the regulations prescribed by the Secretary of the Treasury, upon evidence satisfactory to himself, made and certified for payment the following allowance for refund and payment back to the claimant of certain taxes under the provisions of the statute therein referred to: u A schedule of claims for the refunding taxes erroneously assessed and paid, which have been…
1Opinion of the Court
Drake, Ch. J.,
delivered the opinion of the court:
But one question is involved in this case, and that we think has been, in effect, decided by this court and the Supreme Court of the United States; not under the particular statutory provision here involved, but under another so similar in the authority conferred upon the Commissioner of Internal Revenue, that the decisions rendered under it may fairly be held directly applicable here.
Four cases of this descriptionJhave been before us, in each of which we were called upon to declare our judgment upon the effect of section 3220 of the Revised…
2Cases cited1 opinion
- United States v. JonesSupreme Court of the United States · 1856
3Cited by2 opinions
- Longwill v. United StatesUnited States Court of Claims · 1881
- Nixon v. United StatesUnited States Court of Claims · 1883