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Citation: 254 U.S. 141

1. Rock Island, A. & L. R. Co. v. United States, No. 82, SUPREME COURT OF THE UNITED STATES, Submitted November 8, 1920 , November 22, 1920

OVERVIEW: Statutory provision requiring litigants challenging tax assessments to make an appeal to the Commissioner of Internal Revenue prior to filing a lawsuit was a condition precedent to the United States' consent to be sued for illegal tax assessments.


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