Case: The United States, appellants, v. The Real Estate Savings Bank of Pittsburgh, appellee
Abbreviation: United States v. Real Estate Savings Bank
Decision Date: 1882-03-06
Docket Number: 
Citation: 17 Ct. Cl. 434
Volume: 17
Reporter: United States Court of Claims Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: The United States, appellants, v. The Real Estate Savings Bank of Pittsburgh, appellee.
Judges: 
Pages: 434–434

Head Matter:
(16 C. Cls. R., 335; 104 U. S. R., 728.)
The United States, appellants, v. The Real Estate Savings Bank of Pittsburgh, appellee.
On the defendants' Appeat
The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, certifies an allowance of the refund, of taxes illegally collected. Payment of the certificate is refused, upon the ground that the claimant’s-appeal was not presented to the Commissioner within the statutory time. It appears that the appeal was filed within due time with the collector, which was the way for presenting appeals prescribed by regulations.
The coure'below decides that the provision (Rev. Sta,t., § 3228) requiringappeals to be “presented to the Commissioner of Internal Revenue within two-years” does not mean that the claim shall he served personally on the Commissioner, and that the Secretary has authority to designate collectors of internal revenue for that purpose.
The Supreme Court decide that the Court of Claims had jurisdiction of the case, and affirm the judgmentupon the same grounds.

Opinion:
The Chief Justice
delivered tbe opinion of the Supreme Court, March 6, 1882.