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Rand v. United States, 249 U.S. 503 (1919)
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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.
Rand v. United States, 249 U.S. 503 (1919)
Rand v. United States No. 213 Argued March 10, 11, 1919 Decided April 21, 1919 249 U.S. 503
APPEAL FROM THE COURT OF CLAIMS
Syllabus
Revised Statutes, § 3226, providing that no suit shall be maintained for recovery of illegal or erroneous taxes until appeal made to the Commissioner of Internal Revenue and decision had thereon, and fixing a period within which suit may be brought when his decision is delayed more than six months, was made applicable by § 31 of the War Revenue Act of June 13, 1898, 30 Stat. 448, 464, to inheritance taxes collected under that act. P. 507.
As applied to a claim for a refund of such inheritance taxes, this bar of Rev.Stats. § 3226, and the bar of § 3228, which requires all claims for the refunding of erroneous or illegal internal taxes to be presented to the Commissioner of Internal Revenue within two years next after the cause of action accrued, were removed by the Acts of June 27, 1902, c. 1160, § 3, 32 Stat. 406, and of July 27, 1912, c. 256, 37 Stat. 240, if the claimant complied with their requirements and presented his claim to the Commissioner. Id.
The fact that a tax was voluntarily paid without protest is not an impediment to a refund under the Act of July 27, 1912, supra.United States v. Hvoslef, 237 U.S. 1. P. 508.
The Act of July 27, 1912, supra, § 2, in providing that repayment shall be made to "such claimants as have presented or shall hereafter present their claims," requires a positive and individual assertion of the claim within the time limited; the claimant may not rely upon claims presented by others not manifestly his own or clearly made on his behalf, nor excuse the presentation of his claim upon the assumption that it would have been useless, judged by results in other cases. Id.
52 Ct.Clms. 72, 285, affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Rand v. United States, 249 U.S. 503 (1919) in 249 U.S. 503 249 U.S. 504. Original Sources, accessed May 7, 2025, http://www.originalsources.com/Document.aspx?DocID=YFLVVKBU35TAQSG.
MLA: U.S. Supreme Court. "Syllabus." Rand v. United States, 249 U.S. 503 (1919), in 249 U.S. 503, page 249 U.S. 504. Original Sources. 7 May. 2025. http://www.originalsources.com/Document.aspx?DocID=YFLVVKBU35TAQSG.
Harvard: U.S. Supreme Court, 'Syllabus' in Rand v. United States, 249 U.S. 503 (1919). cited in 1919, 249 U.S. 503, pp.249 U.S. 504. Original Sources, retrieved 7 May 2025, from http://www.originalsources.com/Document.aspx?DocID=YFLVVKBU35TAQSG.
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