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Bowers v. New York & Albany Lighterage Co., 273 U.S. 346 (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.
Bowers v. New York & Albany Lighterage Co., 273 U.S. 346 (1927)
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Bowers v. New York & Albany Lighterage Company Nos. 366 , 367 , 368 Argued January 5, 1927 Decided February 21, 1927 273 U.S. 346
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
The provision of § 250-d of the Revenue Act of 1921 that no "suit or proceeding" for the collection of the income, excess profits, and other taxes mentioned due under that or prior Acts shall be begun after five years from date when return was filed applies not only to suits in court, but also to "proceedings" to collect such taxes by distraint. P. 348.
10 F.2d 1017 affirmed.
Certiorari (271 U.S. 658-659) to judgments of the circuit court of appeals which affirmed judgments against the collector in the district court in three suits to recover back income and excess profits taxes which he had collected from the respondents here by distraint.
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Chicago:
U.S. Supreme Court, "Syllabus," Bowers v. New York & Albany Lighterage Co., 273 U.S. 346 (1927) in 273 U.S. 346 273 U.S. 347. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=V1LI7EJ4FKLA64Q.
MLA:
U.S. Supreme Court. "Syllabus." Bowers v. New York & Albany Lighterage Co., 273 U.S. 346 (1927), in 273 U.S. 346, page 273 U.S. 347. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=V1LI7EJ4FKLA64Q.
Harvard:
U.S. Supreme Court, 'Syllabus' in Bowers v. New York & Albany Lighterage Co., 273 U.S. 346 (1927). cited in 1927, 273 U.S. 346, pp.273 U.S. 347. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=V1LI7EJ4FKLA64Q.
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