
    MARTHA P. STOTESBURY ET AL. v. THE UNITED STATES.
    (23 C. Cls. R., 285; 146 U. S. R., 196.)
    
      On the claimants’ Appeal.
    
    
      The Commissioner of Internal Revenue transmits to the Secretary of tie Treasury a schedule of claims for the refunding of taxes erroneously assessed “ivhich have been, examined and allowed, and are transmitted to the Secretary f or Ms consideration and advisement.” The Secretary advises against their payment. A. subsequent Commissioner accordingly rejects them.
    The court below decides:
    1. An award of the Commissioner of Internal Revenue for the refund of a tax illegally assessed can not become final and irrevocable before it has passed out of his control by being transmitted to the Eirst Comptroller. While it remains in the office of the Commissioner it is subject to his revision, correction, or revocation.
    2. When a report comes back to the Commissioner’s office with the advice of the Secretary of the Treasury the final decision is still to be exercised by the Commissioner.
    3. The regulations prescribed by the Secretary of the Treasury were properly within the discretion reposed in him by the Revised Statutes ($ 3220).
    Tbe decision of tbe court below is affirmed on tbe same grounds.
   Mr. Justice Brewer

delivered tbe opinion of tbe Supreme Court November 21, 1892.  