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Coleman v. United States, 250 U.S. 30 (1919)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Coleman v. United States, 250 U.S. 30 (1919)
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Coleman v. United States No. 343 Argued April 29, 1919 Decided May 19, 1919 250 U.S. 30
APPEAL FROM THE COURT OF CLAIM
Syllabus
A tax demanded and paid under § 29 of the War Revenue Act of June 13, 1898, c. 448, 30 Stat. 448, on a contingent beneficial interest not vested prior to July 1, 1902, contrary to the Refunding Act of June 27, 1902, c. 1160, § 3, 32 Stat. 406, is a tax "erroneously collected" within the meaning of the Act of July 27, 1912, c. 256, 37 Stat. 240, although the payment was without protest or reservation, and, under that act, the right to a refund is barred if the claim was not presented to the Commissioner of Internal Revenue on or before January 1, 1914.
53 Ct.Clms. 628 affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Coleman v. United States, 250 U.S. 30 (1919) in 250 U.S. 30 250 U.S. 31. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=WXW5E93QNZWN8KF.
MLA: U.S. Supreme Court. "Syllabus." Coleman v. United States, 250 U.S. 30 (1919), in 250 U.S. 30, page 250 U.S. 31. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=WXW5E93QNZWN8KF.
Harvard: U.S. Supreme Court, 'Syllabus' in Coleman v. United States, 250 U.S. 30 (1919). cited in 1919, 250 U.S. 30, pp.250 U.S. 31. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=WXW5E93QNZWN8KF.
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