Document: 332 U.S. 524 68 S.Ct. 229 92 L.Ed. 142 JONES, Collector of Internal Revenue,v.LIBERTY GLASS CO. No. 71. Argued Nov. 18, 1947. Decided Dec. 22, Rehearing Denied March 8, 1948. See 333 850, 657. Mr. Lee A. Jackson, Washington, D.C., for petitioner. Earl Foster, Oklahoma City, Okl., respondent. Justice MURPHY delivered the opinion Court. 1 Our concern here is with period limitations applicable to filing claims refund federal income taxes. Must such be filed within two years after payment tax, as provided by § 322(b)(1) Revenue Code, 26 U.S.C.A. Int.Rev.Code, 322(b)(1), or four 3313 Code? 2 The corporate taxpayer, respondent herein, its and excess-profits tax return 1938, a which indicated liability $1,193.25. This sum, plus small additional assessment, was paid in 1939. A revenue agent later investigated taxpayer's again, resulting an assessment $6,640.81. Payment this amount made on 1941. Over three later, 30, 1944, taxpayer claim $1,053.49. It stated that erroneously had failed allow certain credits sums used 1938 reduce indebtedness. Reliance placed four-year limitation specified 3313. Commissioner rejected claim, pointing out specifically exempts from application income, war-profits, excess-profits, estate gift 3 suit then brought District Court recover alleged t e due. That court held gave judgment taxpayer. 66 F.Supp. 254. TenthCircuit Appeals, one judge dissenting, affirmed judgment. 159 F.2d 316. problem being importance administration laws, we granted certiorari. 331 800, 67 1514. 4 Section found Subtitle subtitle dealing those taxes over Tax has jurisdiction. Such jurisdiction includes More specifically, appears under Chapter pertaining concerned overpayments provides quite simply no shall allowed unless 'is time paid.'1 5 3313, other hand, located B devoted miscellaneous 28, contains various provisions common And it among collection reads follows: 'All refunding crediting any internal have been illegally assessed collected, penalty collected without authority, sum excessive manner wrongfully must, except otherwise law case estate, taxes, presented next penalty, sum. (in than taxes) not exceed portion during immediately preceeding if filed, preceding allowance refund.' 6 substance Code long part statutory law. Its ancestry can traced back 1872, when 3228 Revised Statutes enacted.2 established procedure 'erroneously collected' created cause action accrued, extended 1921 date tax.3 But soon entry into scene 1913, separate provision 'paid excess properly due.' 14(a) Act 19164 first clear inapplicable nature. 252 1918,5 followed Act,6 continued scheme treatment. These were written so include relating war-profits well involving taxes; five due claims. further therein detailed 'notwithstanding provisions' 3228. 7 252, appeared Act, changed 19237 permit profits due' paid, addition five-year return. change 'so who has, agreement Treasury, permitted final him expiration period, will barred making alleges illegal.'8 Amending rather accomplish purpose significant. unequivocal indication speaking 'excess' payments designed framers only growing errors preparation returns but also illegal erroneous assessments. Graham v. Dupont, 262 234, 258, 43 567, 570, 965. 8 19249 transferred former new 281. established, coinciding length prescribed reference type involved recast; place 'in due,' 281 simple term 'overpayments.'10 instead stating should apply Statutes, itself amended11 make all 'except section 1924.' placing exceptive clause done 'to remove doubt now exists whether 3228, event taxes.'12 In words drafters intended governed exclusively 9 essence 1924 carried through present 322 Code.13 significant interval, our purposes, reduction limitations, measured finally years. amended state applies warprofits, taxes,' become current Code. 10 With background mind, find pattern periods clear. establishes Among latter makes 'otherwise' requiring Provisions are (§ 910 Code) 1027 Code). 11 argument made, however, deals 'overpayments' collected.' Overpayments said refer solely taxpayers their related activities, while assessments collections claimed relate kinds agents. Since there errors, conclusion reached remains applicable. We cannot agree. 12 absence some contrary indication, must assume these convey ordinary meaning attached language they used. Rosenman United States, 323 658, 661, 65 536, 527, 89 535. Hence read word 'overpayment' usual sense, may error mathematics interpretation facts committed Whatever reason, more rightfully what characterizes overpayment. 13 authors evident legislative history detailed. direct ancestors 322(b)(1). substitute previous phrase perfect definition overpayment necessarily confined occasioned taxpayers. immediate predecessor employed enacted 1923 expressed intention including growin There slightest substitution narrow scope apparently mere simplification phraseology. does sense context. generic character emphasized start.14 see basis art at late date. 14 reveals consistent complete claims, whatever might underlying predecessors devised order provide exclusive scheme. Claims times explicitly excluded 3313.15 arrangement general plan providing treatment profits, distinct excise, import temporary would doing unwarranted violence demarcation types always divorced laws. 15 pointed out, lower courts beginning 1939, result.16 They governs Congress subsequently convened respects expressly disapproving interpretation, contention advanced acquiescence assumed. doctrine best auxiliary tool use interpreting ambiguous provisions. Helvering Reynolds, 313 428, 432, 61 971, 973, 85 1438, 134 A.L.R. 1155. Here seem us. whereby unmistakable nearly quarter century ago, reenactments changes consistently recognized Treasury Department.17 Under circumstances, take silence face recent decisions overcome factors upon reliance. Cf. Electric Storage Battery Co. Shimadzu, 307 5, 14, 613, 616, 59 675, 681, 83 1071; State Missouri Ross, 299 72, 75, 57 60, 62, 81 46; States Elgin, J. & E.R. Co., 298 492, 500, 56 841, 843, 80 .Ed. 1300. do expect affirmative move every indulges interpretation. short, original speaks louder judicial action. 16 accordingly conclude reasons giving rise time. true even though arose 17 Reversed. 18 DOUGLAS dissents. June, could three-year filed. nature revision 44 June 6, Stat. 230, 257. 1921, 1316, 42 227, 314. 39 756, 772. thirty-two hundred twenty-eight Statutes.' 40 1057, 1085. 268. 4, 1923, 1504, 1505. amending mention refunds withholding agents 'section obvious practice Department, admitted 'very doubtful legality,' H.Rep.No.1424, 67th Cong., 4th Sess., p. 2, allowing (specified Act) file (pursuant 3228), elapsed. instituted prevent inequities ensue taxpayers, sanction. care taken advantage question made. As pending timely repeated subsequent legislation indicative intent future. Emphasis added. 2; S.Rep.No.1137, 2. 253, 301. 1924, 296, 272, installments. spoke verpayments 'more determined correct installment.' 321 321. 342. H.Rep.No.179, 68th 1st 71; S.Rep.No.398, 44. quotation verbatim Congressional committees statement W. Gregg Statement Changes Made H.R.6715 Reasons Therefor, Senate Committee Print, 37. 1926, 284, 9, 66; 1928, 322, 45 791, 861; 1932, 47 169, 242; 1934, 48 680, 750. 272 (now referred installments note 10, supra. admits distinction between Reference second sentence period. parenthetical excludes If establishing applied arising assessments, limit reason sentence. result support Huntley Southern Oregon Sales, Cir., 102 538, holding. Subsequent same tenor relied large case. Olsen 32 276; Lederer Terminal Warehouse 139 679; re Tindle's Estate, 667, per curiam sub nom. Pennsylvania Insurances Lives Granting Annuities 152 757; Godfrey 240; Noble Kavanagh, curiam, 160 104; Sbarbaro 73 213. Fawcett 70 742. Compare Central Hanover Bank Trust 920. many cases, applicability assumed explicit holding point. See, example, Garbutt Oil 302 528, 58 320, 82 405. I.T. 1447, I—2 Cum.Bull. 220 (1922); T.D. 3457, II—1 177 (1923) 3462, Regulations 180 (1923); S.M. 1712, III—1 345 (1924); 2293, III—2 310 G.C.M. 3152, VII—1 153 (1928); 13759, XIII—2 (1934); Mim. 4814, 96; 3483, 1941—1 397. viewpoint codified 111, promulgated 29.322—3 29.322—7. 103, 19.322—3 19.322—7, 5256, 1943 550; 101, Articles 322—3 7.

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