Court Opinion

ID: 9450081
Source: CourtListenerOpinion
Date Created: 2023-08-04 16:34:42.242458+00
Date Added: 2024-06-11T17:32:08.630124
License: Public Domain

HUTCHESON, Circuit Judge
(concurring).
It is clear to me that the law of income taxation is one branch of the law where equity and justice, as distinguished from strict law, have little place and that when one is given a statutory right to sue for a refund, he must bring himself within the reach of that right. It is certainly true that the courts have settled it that a claim for refund showing specifically the what and why of the claim must be filed by the taxpayer before he can sue for a refund. It is also true that substance must prevail •over form and that an approach which, like that of the scribes, Pharisees and ■hypocrites, tithes mint, anise and cum-min and leaves unconsidered the weightier things of the law, is not acceptable. I, therefore, am delighted to concur in the statesmanlike opinion of my brother, Brown, in this case which it seems clear to me is, under the undisputed evidence, in full accordance with the substance and right of the case.