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ROCK ISLAND & c. R.R. v. UNITED STATES

No. 82.

254 U.S. 141 (1920)

41 S.Ct. 55

65 L.Ed. 188

ROCK ISLAND, ARKANSAS & LOUISIANA RAILROAD COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided November 22, 1920.

Attorney(s) appearing for the Case

Mr. Thomas P. Littlepage and Mr. Sidney F. Taliaferro for appellant.

The Solicitor General for the United States. Mr. W. Marvin Smith was also on the brief.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a claim for a sum paid as an internal revenue tax under the Act of August 5, 1909, c. 6, § 38, 36 Stat. 11, 112. It is alleged that the claimant was not engaged in or doing business in the year for which the tax was collected and that therefore it was not due. The Court of Claims dismissed the petition on the ground that the claimant had not complied with the conditions imposed by statute and the...

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