Erskine v. Hohnbach
Supreme Court of the United States
Error to the Circuit Court for the Eastern District of Wisconsin; the case being thus: The 19th section of the act of July 13th, 1866,* enacts: “That no suit shall be maintained in any court for the recovery of any tax alleged to have been erroneously of illegally assessed' or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury…
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Error to the Circuit Court for the Eastern District of Wisconsin; the case being thus: The 19th section of the act of July 13th, 1866,* enacts: “That no suit shall be maintained in any court for the recovery of any tax alleged to have been erroneously of illegally assessed' or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said commissioner be had thereon.” With this statutory provision in force,…
1Opinion of the CourtJustice Field
We do not think that the omission, in the replication, to allege that the plaintiff had taken an appeal from the assessment to the Commissioner of Internal Revenue affected the character of the replication, or that the insertion of the allegation would have aided it. The defect of the replication consisted in the fact that it raised an immaterial issue. An appeal to the Commissioner of Internal Revenue from an assessment is only a condition precedent to an action for the recovery of taxes paid. It is not a condition precedent to any other action where such action is permissible.
The collector…
2Cited by55 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- In Re TylerSupreme Court of the United States · 1893
- Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
- Hart v. O'BrienCourt of Appeals for the Fifth Circuit · 1997
- Mays v. SudderthCourt of Appeals for the Fifth Circuit · 1996
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