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

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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

Syllabus

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

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.

Held:

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.

Page 282 U. S. 272

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