Supreme Court of the United States November 22, 1920, 82 (Rock Island, Arkansas & Louisiana Railroad v. United States)

Mr. Justice Holmes

delivered the opinion of the court.

This is a claim for a sum paid as an internal revenue tax under the Act of August 5, 1909, c. 6, § 38, 36 Stat. 11, 112. It is alleged that the claimant was not engaged in or doing business in the year for which the tax was collected and that therefore it was not due.