US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

STANGE V. UNITED STATES, 282 U. S. 270 (1931)

Subscribe to Cases that cite 282 U. S. 270 RSS feed for this section

U.S. Supreme Court

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

Stange v. United States

No. 23

Argued December 2, 3, 1930

Decided January 5, 1931

282 U.S. 270


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 chanroblesvirtualawlibrary

Page 282 U. S. 271

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.


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. 282 U. S. 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. 282 U. S. 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. 282 U. S. 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. chanroblesvirtualawlibrary

Page 282 U. S. 272

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™