Rock Island, Arkansas & Louisiana Railroad v. United States

This is a claim for a sum paid as an internal revenue tax under the Act of August 5, 1909, c. 6, § 38, 36 Stat. 11, 112. It is alleged that the claimant was not engaged in or doing business in the year for which the tax was collected and that therefore it was not due. The Court of Claims dismissed the petition on the ground that the claimant had not complied with the conditions imposed by statute and the claimant appealed to this Court.

The facts are simple. After the tax was . assessed a claim for an abatement was sent to the Commissioner of Internal Revenue in July, 1913. On December 18 of…