Tucker v. Alexander, 275 U.S. 228 (1927)
U.S. Supreme CourtTucker v. Alexander, 275 U.S. 228 (1927)
Tucker v. Alexander
Argued October 7, 1927
Decided November 21, 1927
275 U.S. 228
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.