US SUPREME COURT DECISIONS

1. The Board of Tax Appeals has no jurisdiction to order a refund or credit of tax overpayments; its jurisdiction is limited to the determination of the amount of deficiency or overpayment. P. 301 U. S. 542.

2. In a suit for a tax refund, the Commissioner may secure a final adjudication of his right to withhold the overpayment, determined by the Board of Tax Appeals, on the ground that other taxes are due from the taxpayer, or that the taxpayer is not equitably entitled to a refund. Pp. 301 U. S. 542-543.

3. Mandamus will not lie where the right of the petitioner is not clear, and the duty of the officer, performance of which is to be commanded, is not plainly defined and peremptory. P. 301 U. S. 543.

4. Mandamus will not lie to compel the Commissioner of Internal Revenue to refund taxes, paid by a testamentary trustee on income of the trust, when the amount refunded would inure to the benefit of the cestui que trust, who should have paid the tax, now barred by the statute of limitations. The case is one for an ordinary action for refund. Pp. 301 U. S. 543-544.

66 App.D.C. 64; 85 F.2d 230, affirmed.

Certiorari, 300 U.S. 643, to review the affirmance of a judgment dismissing a petition for mandamus.