George Sutherland, Burnet v. Porter — Opinion of the Court
“ The facts in the present case are the same except that the Commissioner of Internal Revenue first approved the deduction and allowed a claim for refund of the proportional part of the tax, and then some time later reopened the case, disallowed the deduction, and redetermined the tax. The Court of Appeals sustained the power of the Commissioner upon the authority of McIlhenny v. ”
