Baltimore & Ohio Railroad Co. v. United States 58 Ct. Cl. 702

BALTIMORE & OHIO RAILROAD COMPANY v. THE UNITED STATES.

[56 C. Cls. 279; 260 U.S. 565.]

Judgment was rendered in favor of the United States in the court below. On appeal the judgment was affirmed and the Supreme Court decided:

An action to recover money paid as stamp taxes under tlie act of May 12, 1900, as amended June 30, 1902, can not be maintained if no claim for redemption or allowance was made to tbe Commissioner of Internal Revenue witbin tbe two-year period prescribed by the act.

A request to the comissioner for an informal ruling on tbe 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.