Mills v. United States

There are so many reasons why plaintiff’s case must fail that it may seem superfluous to supplement in any way the foregoing opinion, and I only do so to show that all of the contentions of plaintiff have been considered.

The opinion of the CHIEF JUSTICE holds that there was an account stated presented by defendant. I think also that on the authority of R. H. Stearns Co. v. United States, 291 U. S. 54, 54 S. Ct. 325, 78 L. Ed. 647, there was an account settled. When the Commissioner sent the plaintiff a statement of its account for taxes called a “certificate of overassessment,” and plaintiff…