Tucker v. Alexander - 275 U.S. 228 (1927)

U.S. Supreme Court

Tucker v. Alexander, 275 U.S. 228 (1927)

Tucker v. Alexander

No. 167

Argued October 7, 1927

Decided November 21, 1927

275 U.S. 228

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. 275 U. S. 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.

Page 275 U. S. 229