United States Supreme Court Cases & Opinions

U.S. Supreme Court

Daube v. United States, 289 U.S. 367 (1933)

Daube v. United States

No. 634

Argued April 10, 11, 1933

Decided May 8, 1933

289 U.S. 367

Syllabus

1. A schedule of refunds and credits was signed by the Commissioner of Internal Revenue and sent to the Collector together with a check to be delivered to a taxpayer for the making of a refund entered on the schedule. Held that, in the absence of notice and delivery to the taxpayer, the Commissioner retained the right to revoke his action, and there was no account stated. P. 370.

2. The essence of a statement of an account lies in knowledge and consent of the parties to it. P. 289 U. S. 370.

3. The ruling in Bonwit Teller & Co. v. United States, 283 U. S. 258, by which a specific limitation on the time for filing claims for the recovery of taxes is set aside and superseded whenever the statement of an account sustains the inference of an agreement that the tax shall be repaid, is not to be extended through an enlargement of the concept of an account stated by latitudinarian construction. P. 289 U. S. 373.

75 Ct.Cls. 633, 59 F.2d 842, 1 F.Supp. 771, affirmed.

Certiorari, 288 U.S. 597, to review a judgment dismissing a claim for money alleged to have been unlawfully exacted as an income tax.