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Tucker v. Alexander, 275 U.S. 228 (1927)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Tucker v. Alexander, 275 U.S. 228 (1927)
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Tucker v. Alexander No. 167 Argued October 7, 1927 Decided November 21, 1927 275 U.S. 228
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
In a suit to recover a tax brought against a Collector after the plaintiff has filed a claim for refund, made prerequisite by Rev.Stats. § 3226, the objection that the ground of recovery relied on was not sufficiently specified in the claim, as required by Treasury Regulations and the statute, is an objection that may be waived by stipulation of the parties. P. 230.
15 F.2d 356 reversed.
Certiorari, 273 U.S. 689, to a judgment of the circuit court of appeals which affirmed a judgment of the district court against the petitioner in a suit to recover a tax from the respondent Collector.
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Chicago:
U.S. Supreme Court, "Syllabus," Tucker v. Alexander, 275 U.S. 228 (1927) in 275 U.S. 228 275 U.S. 229. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=MQ2NWLP9JSL1TXU.
MLA:
U.S. Supreme Court. "Syllabus." Tucker v. Alexander, 275 U.S. 228 (1927), in 275 U.S. 228, page 275 U.S. 229. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=MQ2NWLP9JSL1TXU.
Harvard:
U.S. Supreme Court, 'Syllabus' in Tucker v. Alexander, 275 U.S. 228 (1927). cited in 1927, 275 U.S. 228, pp.275 U.S. 229. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=MQ2NWLP9JSL1TXU.
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