No. 65.

282 U.S. 432 (1931)


Supreme Court of United States.

Decided January 26, 1931.

Attorney(s) appearing for the Case

Mr. Theodore B. Benson, with whom Mr. William Meyerhoff was on the brief, for petitioner.

Assistant Attorney General Rugg, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Claude R. Branch, Special Assistant to the Attorney General, George H. Foster, and Erwin N. Griswold were on the brief, for the United States.

Mr. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The petitioner filed his income tax return for 1916 in February, 1917. In October, 1921, the Commissioner of Internal Revenue assessed an additional tax, and in November, 1921, the petitioner filed a claim in abatement. In 1924, the Commissioner allowed the claim in abatement for a portion of the amount claimed and rejected it as to the residue, which the petitioner then paid, upon the collector's demand...

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