First Nat. Bank v. United States

FARIS, District Judge.

Defendant, United States (of America, I assume), demurs to the amended supplemental petition of plaintiff, for that (a) the amended petition states no cause of action against the defendant; (b) that this court has no jurisdiction to review the official acts of the Commissioner of Internal Revenue, in the matter of his either granting or denying a special assessment under the provisions of sections 327 and 328 of the Revenue Act of 1918 (40 Stat. 1093); and (e) because the claim for refund filed (as an exhibit to the petition) specifies, as the sole ground for sueh…