Stange v. United States, 282 U.S. 270 (1931)

Contents:
Author: U.S. Supreme Court

Show Summary

Stange v. United States, 282 U.S. 270 (1931)

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 282 U.S. 251, click here.

Stange v. United States


No. 23


Argued December 2, 3, 1930
Decided January 5, 1931
282 U.S. 270

CERTIORARI TO THE COURT OF CLAIMS

Syllabus

Section 250(d) of the Revenue Act of 1921, referring to income and excess profits taxes under earlier Acts, provides that the amount due under any return made under such Acts shall be determined and assessed within five years after the return was filed, unless the Commissioner and taxpayer consent in writing to a later "determination, assessment, and collection" of the tax, and that no suit or proceeding for the collection of taxes, due under the prior Acts, shall be begun after the expiration of five years after the date when such return was filed.

Held:

1. The taxpayer’s waiver of the limitation is effective even though executed more than five years after the filing of his return under the prior taxing Act. P. 273.

2. An agreement by the taxpayer waiving any and all statutory limitations as to the time within which assessments might be entered, but not in terms referring to "determination" or "collection" of the tax, was valid, and comprehended both assessment and collection. P. 275.

3. A waiver is not a contract, and the provision of § 250(d) requiring the Commissioner’s signature was inserted for purely administrative purposes, and not to convert into a contract what is essentially a voluntary, unilateral waiver of a defense by the taxpayer. P. 276.

6 Ct.Cls. 395 affirmed.

Certiorari, 281 U.S. 707, to review a judgment rejecting a claim for recovery of money collected under a deficiency income tax assessment.

Contents:

Related Resources

None available for this document.

Download Options


Title: Stange v. United States, 282 U.S. 270 (1931)

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options


Title: Stange v. United States, 282 U.S. 270 (1931)

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

Chicago: U.S. Supreme Court, "Syllabus," Stange v. United States, 282 U.S. 270 (1931) in 282 U.S. 270 282 U.S. 271–282 U.S. 272. Original Sources, accessed October 4, 2022, http://www.originalsources.com/Document.aspx?DocID=4BRUN5ULX9TMQZJ.

MLA: U.S. Supreme Court. "Syllabus." Stange v. United States, 282 U.S. 270 (1931), in 282 U.S. 270, pp. 282 U.S. 271–282 U.S. 272. Original Sources. 4 Oct. 2022. http://www.originalsources.com/Document.aspx?DocID=4BRUN5ULX9TMQZJ.

Harvard: U.S. Supreme Court, 'Syllabus' in Stange v. United States, 282 U.S. 270 (1931). cited in 1931, 282 U.S. 270, pp.282 U.S. 271–282 U.S. 272. Original Sources, retrieved 4 October 2022, from http://www.originalsources.com/Document.aspx?DocID=4BRUN5ULX9TMQZJ.