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BALTIMORE & OHIO R. CO. V. UNITED STATES, 260 U. S. 565 (1923)

U.S. Supreme Court

Baltimore & Ohio R. Co. v. United States, 260 U.S. 565 (1923)

Baltimore & Ohio Railroad Company v. United States

No. 99

Submitted November 16, 1922

Decided January 2, 1923

260 U.S. 565


1. An action to recover money paid as stamp taxes under the Act of May 12, 1900, as amended June 30, 1902, cannot be maintained if no claim for redemption or allowance was made to the Commissioner of Internal Revenue within the two-year period prescribed by the act. Rev.Stats. § 3226. P. 260 U. S. 567.

2. A request to the Commissioner for an informal ruling on the taxability of particular deeds, after which stamps were affixed in accordance with the ruling and without protest, held not a claim for abatement or refund. P. 260 U. S. 567.

56 Ct.Clms. 279 affirmed.

Appeal from a judgment of the Court of Claims dismissing appellant's petition on demurrer.

Page 260 U. S. 566

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