Tucker v. Alexander, 275 U.S. 228 (1927)

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 275 U.S. 220, click here.

Tucker v. Alexander


No. 167


Argued October 7, 1927
Decided November 21, 1927
275 U.S. 228

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT

Syllabus

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. 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.