Bohemian Breweries, Inc. v. United States

Plaintiff seeks to recover the alleged overpayments of $5,017.63 for 1919 and $1,159.50 for 1920 on the ground that the Commissioner of Internal Revenue erroneously and illegally excluded as deductions in those years the amounts of $14,841.12 and $9,604.79, respectively, representing Federal excise tax paid in those years on sales by it of sweet apple cider which the Commissioner at that time had ruled was ' subject to the excise tax. Before the plaintiff’s returns and its tax liability for the years 1919 and 1920 were finally audited and determined by the Commissioner and before the…