CHEATHAM V. UNITED STATES, 92 U. S. 85 (1875)
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U.S. Supreme Court
Cheatham v. United States, 92 U.S. 85 (1875)
Cheatham v. United States
92 U.S. 85
Syllabus
A party against whom an assessment was made in 1865 for an income tax, appealed therefrom to the Commissioner of Internal Revenue, who, Oct. 7, 1867, set it aside and ordered a new one, which was made March 15, 1868. The sum thereby assessed, with interest and penalty, was paid in installments. Suit to recover the money so paid was brought Jan. 15, 1869. Held that the party had no right of action, inasmuch as he failed to sue within six months from the date of the decision of the commissioner on the appeal, and had taken no appeal from the second assessment.