Maas & Waldstein Co. v. United States,
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283 U.S. 583 (1931)
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U.S. Supreme Court
Maas & Waldstein Co. v. United States, 283 U.S. 583 (1931)
Maas & Waldstein Co. v. United States
Submitted March 12, 1931
Decided May 25, 1931
283 U.S. 583
1. Section 1324(a) of the Revenue Act of 1921, in allowing interest on refunds of internal revenue taxes if the amount refunded was paid by the taxpayer "under a specific protest setting forth in detail the basis of and reasons for such protest," seeks to recoup taxpayers who have been unjustly dealt with. The purpose of the protest is to invite attention of the taxing officers to the illegality of the collection, so that they may take remedial measures at once, and meticulous compliance by the taxpayer with the prescribed conditions must appear before he can recover. P. 283 U. S. 588.
2. This provision is inapplicable where an excess profits tax, as returned and paid, was lawfully demanded, but was reduced and in part refunded not under a protest, but as the result of written requests for a reassessment proportioned to the taxes of other representative concerns engaged in like business. Revenue Act of 1917, §§ 200, 205(a), 210. Id.
68 Ct.Cls. 613, 37 F.2d 196, affirmed.
Certiorari, 282 U.S. 822, to review a judgment rejecting a claim for interest on a refund of money collected as taxes.