Source: https://www.legalcrystal.com/case/93197/rock-island-a-l-r-co
Timestamp: 2017-01-23 19:41:29
Document Index: 775998844

Matched Legal Cases: ['§ 3226', '§ 38', '§ 3220', '§ 3226', '§ 3226', '§ 3228']

Rock Island a and L R Co - Citation 93197 - Court Judgment | LegalCrystal
Save as PDF Add a Tag Add a Note Semantics Visualize Rock Island, A. and L. R. Co. - Court Judgment	LegalCrystal Citationlegalcrystal.com/93197CourtUS Supreme CourtDecided OnNov-22-1920Case Number254 U.S. 141AppellantRock Island, A. and L. R. Co.Excerpt:.....appeal from the court of claims
the right to sue for the recovery of an internal revenue tax illegally assessed is conditioned upon prior appeal to and decision by the commissioner of internal revenue, which mean an appeal, after payment, for a refund, and is not satisfied by an appeal or application for abatement of the tax before it was paid. rev.stats., §§ 3226 (as amended), 3220, 3228, construed. p.
254 u. s. 142
this is a claim for a sum paid as an internal revenue tax under the act of august 5, 1909, c. 6, § 38, 36 stat. 11, 112. it is alleged that the claimant was not engaged in or doing business in the year for..... Judgment:
Rock Island, A. & L. R. Co. - 254 U.S. 141 (1920)
By Rev.Stats. § 3220, the Commissioner of Internal Revenue is authorized "on appeal to him made, to remit, refund, and pay back" taxes illegally assessed. It is urged that the "appeal" to him to remit made a second appeal to him to refund an idle act, and satisfied the requirement of § 3226. Decisions to that effect in suits against a collector are cited, the latest being
Loomis v. Wattles,
266 F. 876. But the words "on appeal to him made" mean, of course, on appeal in respect of the relief sought on appeal -- to refund if refunding is what he is asked to do. The words of § 3226 also must be taken to mean an appeal after payment, especially in view of § 3228, requiring claims of this sort to be presented to the Commissioner within two years after the cause of action accrued. So that the question is of reading an implied exception into the rule as expressed, when substantially the same objection to the assessment has been urged at an earlier stage.
Men must turn square corners when they deal with the government. If it attaches even purely formal conditions to its consent to be sued, those conditions must be complied with.
(Co.Lit. 127b) expresses rather an ideal than an accomplished fact. But. in this case, we cannot pronounce the second appeal a mere form. On appeal, a judge sometimes concurs in a reversal of his decision below. It is possible, as suggested by the Court of Claims, that the second appeal may be heard by a different person. At all events, the words are there in the statute and the regulations, and the Court is of opinion that they mark the conditions of the claimant's right.
See King's County Savings Institution v. Blair,
. It is unnecessary to consider other objections that the claimant would have to meet before it could recover upon this claim.