Case ID: us-ct-cl_54/html/0198-01.html
Source: Caselaw Access Project
Author: {"author": "Mr. Justice Holmes", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

LOUISE L. COLEMAN, SURVIVING ADMINISTRATRIX OF WALTER H. COLEMAN, DECEASED, v. THE UNITED STATES.
    [Not reported in C. Cls. R.; 250 U. S., 30.]
    Judgment was rendered in favor of the defendants in the court below. On appeal the judgment was affirmed, and the Supreme Court decided:
    A tax demanded and paid under section 29 of the war revenue act of June 13, 1898, chapter 448, 30 Statutes, 448, on a contingent beneficial interest not vested prior to July 1, 1902, contrary to the refunding act of June 27, 1902, chapter 1160, section 3, 32 Statutes, 406, is a tax “erroneously collected within the meaning of the act of July 27, 1912, chapter 256, 37 Statutes, 240, although the payment was without protest or reservation, and under that act the right to a refund is barred if the claim was not presented to the Commissioner of Internal Revenue on or before January 1, 1914.
   Mr. Justice Holmes

delivered the opinion of the Supreme Court May 19, 1919.