Rock Island, Arkansas & Louisiana Railroad v. United States
United States Court of Claims
The Reporter's statement of the case: The question arises, Is an appeal for abatement of an assessment, made before the actual payment of the tax, sufficient under the statute, or must a further and second appeal be prosecuted after the tax has been actually paid to the Government? We submit that the appeal for abatement of the assessment is entirely sufficient and has been so held in cases squarely upon the point as follows: San Francisco <& Loan Society v. Gary, 2 Sawyer,…
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The Reporter's statement of the case: The question arises, Is an appeal for abatement of an assessment, made before the actual payment of the tax, sufficient under the statute, or must a further and second appeal be prosecuted after the tax has been actually paid to the Government? We submit that the appeal for abatement of the assessment is entirely sufficient and has been so held in cases squarely upon the point as follows: San Francisco <& Loan Society v. Gary, 2 Sawyer, 333; Schwarzchild v. Bucher, 143 Fed., 656; Weaver v. Ewers, 195 Fed., 247; De Bary v, Dunne, 162 Fed., 961. The…
1Opinion of the CourtCampbell, Chief Justice
The plaintiff filed a petition in this court claiming the sum of $4,500.13, which, it is alleged, the plaintiff was illegally or wrongfully required to pay to the collector of internal revenue as an excise tax, with interest and penalty thereon, under , the provisions of the act of August 5, 1909, 36 Stat., 112.
*27The facts show that the tax was assessed against plaintiff in May, 1913, for the doing of corporate business during the year 1912. In July, 1913, the plaintiff applied to the Commissioner of Internal Revenue for an abatement of the tax, which application was denied in December, 1913.…
2Cases cited18 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- United States v. HvoslefSupreme Court of the United States · 1915
- United States v. KaufmanSupreme Court of the United States · 1878
- Stewart v. BarnesSupreme Court of the United States · 1894
- Chesebrough v. United StatesSupreme Court of the United States · 1904
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3Cited by1 opinion
- Dixon v. United StatesUnited States Court of Federal Claims · 2022