Davis v. United States

The plaintiff, an Indian, received income from royalties on oil lands which were tax exempt, and, it is conceded, should not have been taxed in the first place. It is also true that if the refund in proper form and in compliance with the statute had been filed within the statutory period the Commissioner of Internal Revenue would have had to refund the tax.

On March 8,1920, the plaintiff filed her income-tax return, which showed income derived exclusively from proceeds of *647oil extracted from lands which, as stated, were tax exempt. She attached to her return a written protest against the…