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Stone v. White, 301 U.S. 532 (1937)
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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.
Stone v. White, 301 U.S. 532 (1937)
Stone v. White No. 202 (October Term, 1935) Argued April 29, 1937 Decided May 24, 1937 301 U.S. 532
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
1. A statutory action for a refund of taxes erroneously collected is in the nature of a common law action for money had and received, and like it is governed by equitable principles. P. 534.
2. Where the income from a trust, belonging to the sole beneficiary, was erroneously taxed to and collected from the trustees when it should have been taxed to the beneficiary, in an action by the trustees for a refund, the collector may set up in defense that the Government has the right to retain the money, by way of equitable recoupment, although collection from the beneficiary is barred by the statute of limitations. P. 535.
3. Sections 275(a), 607 and 609, Revenue Act, 1928, limit the collection of a tax, and prevent the retention of one paid after it is barred by the statute. They preclude, in a suit by the taxpayer against the collector or the Government, reliance on a claim against the taxpayer, barred by statute, as a set-off or counterclaim, but they do not deprive the Government of defenses based on special equities establishing its right to withhold a refund from the demanding taxpayer. P. 538.
78 F.2d 136 affirmed.
Certiorari, 300 U.S. 643, to review the reversal of a recovery by the present petitioners in their action against the Collector of Internal Revenue.
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Chicago: U.S. Supreme Court, "Syllabus," Stone v. White, 301 U.S. 532 (1937) in 301 U.S. 532 301 U.S. 533. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=CP39H7JZ881HFDS.
MLA: U.S. Supreme Court. "Syllabus." Stone v. White, 301 U.S. 532 (1937), in 301 U.S. 532, page 301 U.S. 533. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=CP39H7JZ881HFDS.
Harvard: U.S. Supreme Court, 'Syllabus' in Stone v. White, 301 U.S. 532 (1937). cited in 1937, 301 U.S. 532, pp.301 U.S. 533. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=CP39H7JZ881HFDS.
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