COLEMAN V. UNITED STATES, 250 U. S. 30 (1919)
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U.S. Supreme Court
Coleman v. United States, 250 U.S. 30 (1919)
Coleman v. United States
No. 343
Argued April 29, 1919
Decided May 19, 1919
250 U.S. 30
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.