United States ex rel. Greylock Mills v. Blair

ROBB, Associate Justice.

Appeal from a judgment in the Supreme Court of the District, denying appellant’s petition for a writ of mandamus to compel the appellee, as Commissioner of Internal Revenue, to accept appellant’s amended income and profits tax returns for the calendar years 1918 to 1922, inclusive, and to accept returns in future upon the calendar year basis. An answer was interposed to appellant’s petition, to which answer appellant filed certain pleas. Appellee demurred to these pleas, and the demurrer was sustained.

The Income Tax Law of February 24, 1919 (40 Stat. 1057 [Comp. St.…