
    ROCK ISLAND, ARKANSAS & LOUISIANA RAILROAD COMPANY v. THE UNITED STATES.
    [54 C. Cls., 22 ; 254 U. S., 141.]
    Judgment was rendered in favor of the United States in the court below. On appeal the judgment was affirmed, and the Supreme Court decided:
    The right to sue for the recovery of an internal-revenue tax illegally assessed is conditioned upon prior appeal to and decision by the Commissioner of Internal Revenue, which means an appeal, after payment, for a refund, and is not satisfied by an appeal or application for abatement of the tax before it was paid. Rev. Stats., secs. 3226 (as amended), 3220, 3228, construed.
   Mr. Justice Holmes

delivered the opinion of the Supreme Court November 22, 1920.  