Hugo Black

“ The petitioner owed the Reconstruction Finance Corporation $5963.51, balance on a note for borrowed money. The General Accounting Office directed the Treasury not to pay the tax refund to the petitioner, but to issue a check for the refund payable to the R.F.C. 'to partially liquidate' petitioner's indebtedness to that governmental agency. As authorized by 28 U.S.C. § 250 (1) , 28 U.S.C.A. § 250 (1) , the petitioner then brought suit against the Government for the tax refund in the Court of Claims. ”

“ Its right to counterclaim rests on different principles, one of which was graphically expressed by the sponsors of the Act of which Section 250 (2) is a part: It is 'as much the duty of the citizen to pay the Government as it is the duty of the Government to pay the citizen.' 59 Cong.Globe 1674, 37th Cong.2d Sess. ”

“ Mr. Justice JACKSON took no part in the consideration or decision of this case.
Notes
↑ Sloan Shipyards et al. v. United States Fleet Corporation, 258 U.S. 549, 42 S.Ct. 386, 66 L.Ed. 762; Keifer & Keifer v. Reconstruction Finance Corp., 306 U.S. 381, 59 S.Ct. 516, 83 L.Ed. 784; Reconstruction Finance Corporation v. J. G. Menihan Corp., 312 U.S. 81, 61 S.Ct. 485, 85 L.Ed. 595. ”