Cotterman v. United States

The facts in this case appear in the stipulated findings. It is not necessary to repeat them. The suit is to recover income taxes for the years 1918, 1919, and 1920. The taxes ■were paid under protest, a claim for refund was denied, and. jurisdiction is conceded. The plaintiff relies upon a single contention predicated upon a construction of the revenue laws under which the taxes were levied, assessed, and collected.

The revenue act of 1918, 40 Stat. 1051, provides in part by section 210 thereof as follows:

“ That in lieu of the taxes imposed by subdivision (a) of section 1 of the revenue act…