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Rock Island, A. & L. R. Co., 254 U.S. 141 (1920)
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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.
Rock Island, A. & L. R. Co., 254 U.S. 141 (1920)
Rock Island, Arkansas & Louisiana Railroad Company No. 82 Submitted November 8, 1920 Decided November 22, 1920 254 U.S. 141
APPEAL FROM THE COURT OF CLAIMS
Syllabus
The right to sue for the recovery of an internal revenue tax illegally assessed is conditioned upon prior appeal to and decision by the Commissioner of Internal Revenue, which mean an appeal, after payment, for a refund, and is not satisfied by an appeal or application for abatement of the tax before it was paid. Rev.Stats., §§ 3226 (as amended), 3220, 3228, construed. P. 142.
54 Ct.Clms. 22 affirmed.
The case is stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Rock Island, A. & L. R. Co., 254 U.S. 141 (1920) in 254 U.S. 141 Original Sources, accessed November 3, 2025, http://www.originalsources.com/Document.aspx?DocID=MGEYGGTLXUIA6ZX.
MLA:
U.S. Supreme Court. "Syllabus." Rock Island, A. & L. R. Co., 254 U.S. 141 (1920), in 254 U.S. 141, Original Sources. 3 Nov. 2025. http://www.originalsources.com/Document.aspx?DocID=MGEYGGTLXUIA6ZX.
Harvard:
U.S. Supreme Court, 'Syllabus' in Rock Island, A. & L. R. Co., 254 U.S. 141 (1920). cited in 1920, 254 U.S. 141. Original Sources, retrieved 3 November 2025, from http://www.originalsources.com/Document.aspx?DocID=MGEYGGTLXUIA6ZX.
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