Legal Opinion
Stange v. United States
Supreme Court of the United States
Decided January 5, 1931No. 23PublishedCited by 217 opinions
1Opinion of the Court
Me.- Jusíice . Brandéis
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 coHection were instituted in March, 1925. In order to .aVoid distraint, Stange paid. the amount assessed, with interest,' and duly made cláim for a refund . on the ground that the. return made in 1915 had included all the income taxable. Upon the rejection of…
2Cases cited2 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- United States v. Nashville, C. & St. L. RyCourt of Appeals for the Sixth Circuit · 1918
3Cited by217 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Kronish v. CommissionerUnited States Tax Court · 1988
- Piarulle v. Comm'rUnited States Tax Court · 1983
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- Donald Feldman and Patricia Feldman, A/K/A Patsy Jane Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
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