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Baltimore & Ohio R. Co. v. United States, 260 U.S. 565 (1923)
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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.
Baltimore & Ohio R. Co. v. United States, 260 U.S. 565 (1923)
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Baltimore & Ohio Railroad Company v. United States No. 99 Submitted November 16, 1922 Decided January 2, 1923 260 U.S. 565
APPEAL FROM THE COURT OF CLAIMS
Syllabus
1. An action to recover money paid as stamp taxes under the Act of May 12, 1900, as amended June 30, 1902, cannot be maintained if no claim for redemption or allowance was made to the Commissioner of Internal Revenue within the two-year period prescribed by the act. Rev.Stats. § 3226. P. 567.
2. A request to the Commissioner for an informal ruling on the 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. P. 567.
56 Ct.Clms. 279 affirmed.
Appeal from a judgment of the Court of Claims dismissing appellant’s petition on demurrer.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Baltimore & Ohio R. Co. v. United States, 260 U.S. 565 (1923) in 260 U.S. 565 260 U.S. 566. Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=H8W1G9D42DSEH1Q.
MLA:
U.S. Supreme Court. "Syllabus." Baltimore & Ohio R. Co. v. United States, 260 U.S. 565 (1923), in 260 U.S. 565, page 260 U.S. 566. Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=H8W1G9D42DSEH1Q.
Harvard:
U.S. Supreme Court, 'Syllabus' in Baltimore & Ohio R. Co. v. United States, 260 U.S. 565 (1923). cited in 1923, 260 U.S. 565, pp.260 U.S. 566. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=H8W1G9D42DSEH1Q.
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