United States v. Mellon

These are qui tarn actions wherein the plaintiff, alleging fraud in the defendants’ income tax returns, seeks to recover for the United States and for himself statutory penalties and twiee the amount of the alleged unpaid taxes. The defendants interposed statutory demurrers, raising two questions:(a) Do the statutes of the United States authorize a qui tarn action to recover against one who has defrauded the United States by making a false income tax return; and(b) Under the statutes of the United States is it necessary to obtain the permission of the Commissioner of Internal Eevenue before…