Sybrandt v. United States
United States Court of Claims
The Reporters’ statement of the case: This action the claimants brought by the voluntary filing of their petition. The last decision of the Secretary of the Treasury and the rejection of the claim by the First Comptroller were in the following terms: “ Treasury Department, ■ “ Office of the Secretary, “ Washington, D. G., December 31 st, 1883. _“ Hon. Walter Evans, 11 Commissioner of Internal Revenue: “Sir : With your letter of the 10th instant you transmitted, for my…
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The Reporters’ statement of the case: This action the claimants brought by the voluntary filing of their petition. The last decision of the Secretary of the Treasury and the rejection of the claim by the First Comptroller were in the following terms: “ Treasury Department, ■ “ Office of the Secretary, “ Washington, D. G., December 31 st, 1883. _“ Hon. Walter Evans, 11 Commissioner of Internal Revenue: “Sir : With your letter of the 10th instant you transmitted, for my consideration aud advisement, the claim of Sybrandt & Co. and Ed. Dupasseur & Co. for the refunding of $351 and $¡529,…
1Opinion of the CourtScoeield, J.
This action is brought to recover an allowance made by the Commissioner of Internal Bevenue for taxes erroneously assessed and paid. The amount is $351. There is no dispute about facts. It is conceded that the tax was assessed and paid, and the application for a refund was made in the manner and within the time provided by law.
The main question involved is as to the lawfulness of an allowance made by the Commissioner, after the Secretary of the Treasury had advised against it.
The records of the Treasury Department, as appears in the findings, present the following facts :
June 4, 1873, the…
2Cases cited3 opinions
- United States v. KaufmanSupreme Court of the United States · 1878
- Kaufman v. United StatesSupreme Court of the United States · 1875
- Woolner v. United StatesUnited States Court of Claims · 1877
3Cited by4 opinions
- Penrose v. SkinnerDistrict Court, D. Colorado · 1921
- Ravesies v. United StatesUnited States Court of Claims · 1886
- Benjamin v. United StatesUnited States Court of Claims · 1894
- Hoffheimer Bros. v. United StatesUnited States Court of Claims · 1885