Case Name: ROCK ISLAND, ARKANSAS & LOUISIANA RAILROAD COMPANY v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1920-11-22
Citations: 56 Ct. Cl. 466
Docket Number: 
Parties: ROCK ISLAND, ARKANSAS & LOUISIANA RAILROAD COMPANY v. THE UNITED STATES.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 56
Pages: 466–466

Head Matter:
ROCK ISLAND, ARKANSAS & LOUISIANA RAILROAD COMPANY v. THE UNITED STATES.
[54 C. Cls., 22 ; 254 U. S., 141.]
Judgment was rendered in favor of the United States in the court below. On appeal the judgment was affirmed, and the Supreme Court decided:
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 means 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., secs. 3226 (as amended), 3220, 3228, construed.

Opinion:
Mr. Justice Holmes
delivered the opinion of the Supreme Court November 22, 1920.