Heckman & Co. v. I. S. Dawes & Son Co.

ROBB, Associate Justice.

Appeal from a decree in the Supreme Court of the District, dismissing plaintiff’s bill, seeking reT covery of money alleged to have been paid under a mistake of law. The averments of the bill are in substance as follows: The Commissioner of Internal Revenue promulgated a regulation construing section 628 of the Revenue Act of 1918 (40 Stat. 1116 [Comp. St. Ann. Supp. 1919, § 6161%d]) as imposing upon manufacturers of eider a tax equal to 10 per cent, of the price for which sold. As such a manufacturer, defendant paid to the United States 10 per cent, of the price for…