MOORE ICE CREAM CO. v. ROSE

No. 675.

289 U.S. 373 (1933)

GEORGE MOORE ICE CREAM CO., INC. v. ROSE, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 8, 1933.


Attorney(s) appearing for the Case

Mr. J.C. Murphy for petitioner.

Mr. Paul D. Miller, with whom Solicitor General Thacher and Messrs. Sewall Key and J.P. Jackson were on the brief, for respondent.

By leave of Court, Messrs. John G. Buchanan and Paul G. Rodewald filed a brief as amici curiae.


MR. JUSTICE CARDOZO delivered the opinion of the Court.

The petitioner, a corporation, brought suit against the respondent, a Collector of Internal Revenue, to recover income and profits taxes alleged to have been wrongfully collected. A demurrer by the Collector was sustained in the District Court upon two grounds: first, that the payment of the taxes had been made without protest; and second, that the original claim for...

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