(DOWNLOAD) "Erskine, Collector v. Hohnbach" by United States Supreme Court # eBook PDF Kindle ePub Free

July 15, 2021

eBook details

Title: Erskine, Collector v. Hohnbach
Author : United States Supreme Court
Release Date : January 01, 1871
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 59 KB

Description

Mr. C. H. Hill, Assistant Attorney-General, for the plaintiff in error; Messrs. Smith and Stark, contra. We do not think that the omission, in the replication, to allege that the plaintiff had taken an appeal from the assessment to the Commissioner of Internal Revenue affected the character of the replication, or that the insertion of the allegation would have aided it. The defect of the replication consisted in the fact that it raised an immaterial issue. An appeal to the Commissioner of Internal Revenue from an assessment is only a condition precedent to an action for the recovery of taxes paid. It is not a condition precedent to any other action where such action is permissible.