McLaughlin

(concurring).

This suit was brought under section 3226 of the Revised Statutes, as amended by section 1103 (a) of the Revenue Act of 1932, c. 209, 47 Stat. 286 . 26 USCA § 156 (see 26 USCA §§ 1672-1673), which provides: “No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, * * * or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner [of Internal Revenue] .”

The claim for refund, which this section makes a prerequisite to suit, must state the ground on which the refund is claimed. United States v. Felt & Tarrant Mfg. Co., 283 U. S. 269, 272 , 51 S. Ct. 376 , 75 L. Ed. 1025 . Suit cannot be maintained on any ground not stated in the claim for refund. Taber v. United States (C. C. A.) 59 F.(2d) 568, 571 ; Snead v. Elmore (C. C. A.) 59 F.(2d) 312, 314 ; Weagant v. Bowers (C. C. A.) 57 F.(2d) 679, 680 ; J. P. Stevens Engraving Co. v. United States (C. C. A.) 53 F.(2d) 1, 3 ; Lewis A. Crossett Co. v. United States (Ct. Cl.) 50 F. (2d) 292, 296; Red Wing Malting Co. v.…

Appellant brought this action to recover certain amounts which it claims were illegally exacted from it by the Collector of Infernal Revenue of the United States, as and for interest upon taxes for the years 1917, 1918, and 1920 upon assessments made in May, 1919, March 21, 1924, and March 15, 1921, respectively, and all collected in 1929. The interest for which refund is claimed is that for the period prior to the enactment of the Revenue Act of February 26, 1926 ( 44 Stat. 9 ) ; it being conceded that the proper amount of interest for the period thereafter was collected.

The cause of action -is stated in three counts, one for each of the years involved. For each year the appellant filed claims in abatement in September, 1919, as to the 1917 tax, on March 29, 1924, as to the 1918 tax. The date of the claim in abatement for the 1920 tax is not stated in the pleadings, evidence, or findings.

The deficiency tax for 1917 was assessed in May, 1919, in the amount of $177,760.21. The Commissioner reduced this amount to $146,601.46 in acting upon the claim in abatement filed in September, 1919, and on appeal to the Board of Tax Appeals this amount was further reduced to $57,872.48.…