MR. JUSTICE McKENNA delivered the opinion of the court.
This case involves a consideration of the inheritance tax law of June 13, 1898, generally called the War Revenue Act (30 Stat. 448, 464-5), and was brought in the Court of Claims to recover the amount of a tax assessed and collected under that law.
The Court of Claims dismissed the case on the grounds (1) that appellant did not file any claim with the Commissioner of Internal Revenue; (2) that the tax...
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