United States v. Kaufman
Supreme Court of the United States
' Appeal from the Court of Claims. This was an action against tbe United States to recover the amount which the commissioner of internal revenue had certified to the. comptroller of the treasury that the claimant was entitled to have refunded to him the value of returned special tax stamps, after deducting therefrom five per cent, as provided by law. The facts are stated in the opinion of the court. There was a judgment against the United States, who there-' upon appealed. ■
1Opinion of the Court
'Mr. Chief• Justice Waite
delivered the opinion of the court.
Two questions are presented .in this case: —
1. Whether the Court of Claims has jurisdiction' of a suit,' brought to recover an amount allowed by the Commissioner of 'Internal Revenue, upon the claim of' a"brewer for an excess of ■ special tax stamps Used by him in payment of the special tax upon his business at. the beginning of the year, when, at the close, it was' found that he had manufactured léss than five hundred barrels, and the payment of the amount so allowed has been refused upon proper application at the treasury.
2.…
2Cases cited4 opinions
- Pollard v. BaileySupreme Court of the United States · 1874
- Nichols v. United StatesSupreme Court of the United States · 1869
- Clyde v. United StatesSupreme Court of the United States · 1871
- Spradling v. Department of HighwaysWest Virginia Court of Claims · 1979
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- Sol A. Dann, John H. Neville and Louise A. Turek v. Studebaker-Packard Corporation, Harold E. Churchill, Hugh J. Ferry, and A. J. PortaCourt of Appeals for the Sixth Circuit · 1961
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