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BLAIR v. BIRKENSTOCK

No. 713.

271 U.S. 348 (1926)

46 S.Ct. 506

70 L.Ed. 983

BLAIR, COMMISSIONER, v. UNITED STATES EX REL. BIRKENSTOCK ET AL., EXECUTORS, ETC.

Supreme Court of United States.

Decided May 24, 1926.

Attorney(s) appearing for the Case

Mr. T.H. Lewis, with whom Solicitor General Mitchell and Messrs. Newton K. Fox and Ralph E. Smith were on the brief, for petitioner.

Mr. James Craig Peacock, with whom Mr. John W. Townsend was on the brief, for respondents.

MR. JUSTICE STONE delivered the opinion of the Court.

In 1920, Margaret Murphy, testatrix of respondents, paid without protest, to the Collector of Internal Revenue at Philadelphia, the sum of $88,956.92 as income tax for the year 1919. On May 18, 1923, a claim was filed with the Commissioner of Internal Revenue, for a refund of $35,054.85 as an overpayment of her taxes for 1919. On May 19, 1924, the Commissioner signed a "schedule of overassessment and allowance...

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