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Daube v. United States, 289 U.S. 367 (1933)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
CERTIORARI TO THE COURT OF CLAIMS
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. 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283 U.S. 258, by which a specific limitation on the time for filing claims for the recovery of taxes is set aside and superseded whenever the statement of an account sustains the inference of an agreement that the tax shall be repaid, is not to be extended through an enlargement of the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. 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.
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Chicago: U.S. Supreme Court, "Syllabus," Daube v. United States, 289 U.S. 367 (1933) in 289 U.S. 367 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=5ILGZPYFXSI5Q34.
MLA: U.S. Supreme Court. "Syllabus." Daube v. United States, 289 U.S. 367 (1933), in 289 U.S. 367, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=5ILGZPYFXSI5Q34.
Harvard: U.S. Supreme Court, 'Syllabus' in Daube v. United States, 289 U.S. 367 (1933). cited in 1933, 289 U.S. 367. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=5ILGZPYFXSI5Q34.
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