STANGE v. UNITED STATES

No. 23.

282 U.S. 270 (1931)

STANGE v. UNITED STATES.

Supreme Court of United States.

Decided January 5, 1931.


Attorney(s) appearing for the Case

Mr. W.W. Spalding for petitioner.

Assistant Attorney General Rugg, with whom Solicitor General Thacher and Messrs. Claude R. Branch, Special Assistant to the Attorney General, Joseph H. Sheppard, and Bradley B. Gilman were on the brief, for the United States.

Mr. John E. Hughes, by special leave of Court, filed a brief on behalf of the Holmes Manufacturing Company as amicus curiae.

Messrs. Wm. E. Leahy and Wm. J. Hughes, Jr., by special leave of Court, filed a brief on behalf of Frank A. Vanderlip et al. as amici curiae.


MR. JUSTICE BRANDEIS delivered the opinion of the Court.

In February, 1915, Stange made a return of taxable income for the year 1914, under the Revenue Act of October 3, 1913, c. 16, 38 Stat. 114, and paid the tax assessed thereon. In February, 1924, the Commissioner of Internal Revenue made a deficiency assessment. Proceedings for collection were instituted in March, 1925. In order to avoid distraint, Stange paid the amount...

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