Real Estate Savings Bank v. United States
United States Court of Claims
The Reporters’ statement of the case: The following- are the facts of this case as found by the court: I. On the 21st day of October, 1880, the Acting Commissioner of Internal Revenue, on appeal to him and in accordance with the regulations prescribed by the Secretary of the Treasury, made and certified for payment the following allowance for refund and payment back to the claimant of certain taxes erroneously assessed and paid to the amount therein specified.
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The Reporters’ statement of the case: The following- are the facts of this case as found by the court: I. On the 21st day of October, 1880, the Acting Commissioner of Internal Revenue, on appeal to him and in accordance with the regulations prescribed by the Secretary of the Treasury, made and certified for payment the following allowance for refund and payment back to the claimant of certain taxes erroneously assessed and paid to the amount therein specified. I hereby certify that the foregoing claims for the refunding of taxes erroneously assessed and paid have boon examined and allowed. H.…
1Opinion of the CourtRichardson, J.
This action is brought to recover the unpaid balance, amounting to $972.69, of a certificate of allowance made by the Commissioner of Internal Revenue for the refund and payment back <of taxes illegally assessed and collected.
No allegation or suggestion is made in behalf of the defendants that there is any mistake apparent upon the certificate, or that any fraud, or deception, or concealments were practiced in the course of the proceedings, or that there is any want of good faith on the part of anybody. They admit that the claimants erroneously paid the amount in taxes illegally assessed upon…
2Cases cited13 opinions
- United States v. KaufmanSupreme Court of the United States · 1878
- McKnight v. United StatesSupreme Court of the United States · 1879
- Kaufman v. United StatesSupreme Court of the United States · 1875
- The United States, in Error v. Walter Jones, Administrator of Benjamin G. OrrSupreme Court of the United States · 1834
- United States v. AdamsSupreme Court of the United States · 1868
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3Cited by10 opinions
- Baltimore & Ohio Railroad v. United StatesUnited States Court of Claims · 1917
- Harmon v. United StatesU.S. Circuit Court for the District of Maine · 1890
- Brown v. District of ColumbiaUnited States Court of Claims · 1881
- Longwill v. United StatesUnited States Court of Claims · 1881
- Newcomber v. United StatesUnited States Court of Claims · 1916
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