Solomons v. United States
United States Court of Claims
The Reporters’ statement, of the case : The following are' the facts so far as they are necessary to present the points decided: I. In 1867, while the bill which subsequently became the Internal Revenue Act, 20bh July, 1868, was in the hands of the Committee on Ways, and Means of the House of Representatives, a subcommittee was given special charge of the tax on whisky' and distilled spirits.
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The Reporters’ statement, of the case : The following are' the facts so far as they are necessary to present the points decided: I. In 1867, while the bill which subsequently became the Internal Revenue Act, 20bh July, 1868, was in the hands of the Committee on Ways, and Means of the House of Representatives, a subcommittee was given special charge of the tax on whisky' and distilled spirits. A room was assigned'by the Secretary of the Treasury-, in the Treasury building, to this subcommittee, which immediately’ proceeded to hold official consultations with the Secretary of the Treasury and…
1Opinion of the Court
Nott, J.,
delivered the following opinion:
In the case of Burns (12 Wall., 246) the Supreme Court said :■ “ If an officer in the military service, not specially employed to make experiments with a view to suggest improvements, devises a new and valuable improvement in arms, tents, or any other kind of war material, he is entitled to the benefit of it.”
The alternative which the Supreme Court suggested seems to be presented by the present case. Here an officer of the Government in the civil service was “ specially employed to make experiments with a view to suggest improvements ” in a revenue tax…
2Cases cited1 opinion
- Morgan v. United StatesUnited States Court of Claims · 1878
3Cited by2 opinions
- Filmtec Corporation v. Allied-Signal Inc., and Uop Inc.Court of Appeals for the Federal Circuit · 1991
- Forehand v. United StatesUnited States Court of Claims · 1888