How have courts interpreted the doctrine of a jury trial in a tax-refund case?
MultiRegion, United States of America
The following excerpt is from Damsky v. Zavatt, 289 F.2d 46 (2nd Cir. 1961):
2 Wickwire v. Reinecke, 275 U.S. 101, 48 S.Ct. 43, 72 L.Ed. 184, was actually a tax-refund suit, where the holding (necessary to decision of the procedural point at issue) was that the jury right was granted by statute and not by the Constitution. Cf. note 1 supra for later developments of the rule.
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