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MANN v. UNITED STATES

No. J-201.

44 F.2d 1005 (1930)

MANN v. UNITED STATES.

Court of Claims.

November 3, 1930.

Attorney(s) appearing for the Case

Thomas J. Reilly, of Washington, D. C. (Robert Ash, of Washington, D. C., on the brief), for plaintiff.

Lisle A. Smith, of Washington, D. C., Herman J. Galloway, Asst. Atty. Gen., and Wright Matthews, of Washington, D. C., for the United States.

Argued before BOOTH, Chief Justice, and WILLIAMS, GREEN, and LITTLETON, Judges.

LITTLETON, Judge.

The first contention of plaintiff is that the Commissioner of Internal Revenue proceeded in an unlawful manner and contrary to the provisions of section 250(d) of the Revenue Acts of 1918 and 1921 (40 Stat. 1083; 42 Stat. 265) in determining the tax liability for the fiscal year ended January 31, 1919, in that he did not give plaintiff notice or an opportunity to be heard; that the application by the Commissioner of a portion of the total tax paid...

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