French

Taxation, our Supreme Court has said, is “a subject that is highly specialized and so complex as to be the despair of judges”. 1

The particular feature of tax law to be here considered is the effect of the taxpayers’ failure to assert, before the Collector of Internal Revenue, a ground for refund that they now seek to press before this Court. In their claims for refund, filed with the Collector, the taxpayers neglected to invoke the “forgiveness” feature of-the Current Tax Payment Act of 1943, 26 U.S.C.A. Int.Rev.Acts, p. 385 et seq.

To err is human, to forgive divine, runs the ancient adage. In the present suit, however, it will be found that because the taxpayers “erred” in their respective refund claims, they cannot be “forgiven” part of their taxes.

1. Statement of the Case-

This cause, on the original complaints, was tried before a jury on September 20 and 21, 1950. 'The result was a special verdict and á judgment thereon in favor of the defendant Smyth. The plaintiffs’ motion for a new trial was granted by this Court on November 22, 1950.

The plaintiffs thereafter filed •& motion for leave to file amended complaints and to join as a party defendant Harold A. Berliner,…