Document: 362 U.S. 145 80 S.Ct. 630 4 L.Ed.2d 623 Walter W. FLORA, Petitioner,v.UNITED STATES of America. No. 492. Reargued Nov. 12, 1959. Decided March 21, 1960. Mr. Randolph Thrower, Atlanta, Ga., for petitioner. Charles K. Rice, Washington, D.C., the respondent. Chief Justice WARREN delivered opinion Court. 1 The question presented is whether a Federal District Court has jurisdiction under 28 U.S.C. § 1346(a)(1), U.S.C.A. suit by taxpayer refund income tax payments which did not discharge entire amount his assessment. 2 This our second consideration case. In 1957 Term, we decided that full payment assessment jurisdictional prerequisite to suit, 357 63, 78 1079, 1165. Subsequently granted petition rehearing. 360 922, 79 1430, 3 1538. case been exhaustively briefed and ably argued. After giving problem most careful attention, have concluded original disposition was correct. Under such circumstances, normally brief epilogue prior would be sufficient account decision. However, because petitioner in reargument placed somewhat greater emphasis upon certain contentions than he had previously, dissenting colleagues elaborated reasons their disagreement, deem it advisable set forth reasoning some detail, even though this necessitates repeating much what already said. Facts. 5 relevant facts are undisputed uncomplicated. litigation its source dispute between Commissioner Internal Revenue concerning proper characterization losses suffered during 1950. Petitioner reported them as ordinary losses, but treated capital levied deficiency $28,908.60, including interest. paid $5,058.54 then filed with claim amount. disallowed, sued Government moved dismiss, judge 'should maintain' action But since there conflict among Courts Appeals on question, Tenth Circuit yet passed it, believed desirable determine merits claim. He thereupon were nature entered judgment favor Government. 142 F.Supp. 602. agreed district issue, consequently remanded directions vacate dismiss complaint. 246 F.2d 929. We certiorari respect considerable importance administration laws.1 Statute. 6 raised only federal decisions, also recent years provoked controversy legal commentators.2 view divergence expert opinion, surprising if words statute inexorably dictated single reasonable conclusion. Nevertheless, one arguments strenuously urged plain language precludes, or at very least strongly militates against, decision condition precedent maintenance If true, presumably could recite enter petitioner—though might pardoned perplexity how simple matter caused so confusion. Regrettably, facile an approach will serve. 7 Section 1346(a)(1) provides shall jurisdiction, concurrent Claims, 8 '(1) Any civil against United States recovery any internal-revenue alleged erroneously illegally assessed collected, penalty claimed collected without authority sum excessive manner wrongfully laws * *.' (Emphasis added.) 9 It clear enough phrase 'any tax' can readily construed refer Such interpretation suggested tax, 'A imposed each taxable year,' 'amount determined accordance prescribed schedules.3 argued reading foreclosed presence sum.' contention appears based notion sum' catchall confers adjudicate suits part tax. A surely is; say define catches. sweeping role assigns these conjunctive tax,' penalty,' believe more lends itself disjunctive connective 'or.' That is, sum,' instead being related may amounts neither taxes nor penalties. interpretation, function permit items designated either 'taxes' 'penalties' Congress courts. One obvious example 'sum' And significant many old statutes described circumstances added simply 'sum,' 'percentum,' 'costs.'4 rendition statute, supported precedent,5 frees from qualifications permits given regard natural reading—the Moreover, construction, assigned distinct meaning, imputes surer grammatical touch does alternative completely assimilates other two. Surely clearer written authorize merely use 'a portion thereof,' internal revenue laws.' naturally review congressional enactments panel grammarians; do principles English prose irrelevant construction those enactments. Cf. v. Acker, 361 87, 144, 127. 10 conclude require before payment. But, recognized statutory absolutely controlling, resort must whatever materials relevant.6 11 Legislative History Historical Background. 12 Although frequently legislative history fruitful instruction barren clue intent. 13 precursor 1310(c) Act 1921,7 here concerned appeared first time statute. overt purpose unrelated refund. Prior 1921, maintained Tucker Act, 1887.8 Where exceeded $10,000, however, brought, situation taxpayer's remedy Collector. Collector personally, no available deceased.9 1921 provision, amendment explicitly designed taxpayers sue sums exceeding $10,000 where died.10 14 ancestry enlightening provision. language, which, stated, substantially present form amendment, apparently taken R.S. 3226 (1878). all; specified taxes, penalties, until after submitted Commissioner.11 15 Thus vexing situation—statutory inconclusive irrelevant. This, course, necessarily mean expresses intent issue Court; make uncommonly difficult divine. 16 argued, puzzle solved through historical basis recover assessed. argument proceeds follows: could, brought common-law count assumpsit money received, requires inference maintained. Neither indicates change pertinent respect. Consequently, warrant importing into full-payment requirement. 17 For appear later, conclusion follow premises clearly sound. addition substantial doubt about validity premises. As indicated, fact tend indicate satisfied collector identical received. difficulty that, February 26, 1845, c. 22, Stat. 727, restored right held implicitly eliminated legislation,12 longer regarded action, rather 'in (was) Government.' Curtis's Administratrix Fiedler, Black 461, 479, L.Ed. 273. On hand, true none relating type intention suit.13 Cheatham States, 92 85, 23 561, prevents us accepting analogy count. 1875 remedies 18 'So also, department, copied allows appeals assessor commissioner revenue; and, dissatisfied decision, paying party collector; exacted, courts give him relief judgment, pledges herself pay. 19 '* While free course remonstrance appeal allowed within departments finally general government wisely made claimed, customs revenue, whom compliance (that six months decision) aggrieved pay money, it. cannot, rendered him, protract contest own delay money. essential honor orderly conduct should promptly paid, drawbacks speedily adjusted; rule class cases arbitrary unreasonable. 20 'The objecting take appeal. can, delayed beyond twelve months, rest decision; commence period. So, once, pages 88—89, 561. 21 Reargument changed reflects understanding suit. Of stated statement dictum; reiterate 'carefully considered dictum.' page 68, 1083. Equally important construing claim-for-refund amended, taken.14 seems Supreme interpreted specify claims administrative reconsideration, constitute additional qualfication version provision involved contained tax.' penalty' well Cheatham;15 amendments makes quite they effect rule;16 opinions consistent statement;17 event, see nothing negate 22 all material determination bar inordinately difficult. Favoring theory early nineteenth century, Collector, together absence conclusive evidence ever intended inaugurate new rule; favoring respondent There are, factors dispositive. sentence isolated keystone carefully articulated complicated structure laws. From statutes, apparent several times acted assumption payment, subsequent legislation disregarded. pertaining extremely weak, convinced entirely too insubstantial justify destroying existing harmony statutes. consider especially establishing Board Tax (now Court), Declaratory Judgment 2201 et seq., 7422(e) Code 1954. 24 Appeals. 25 established 1924 secure liability deficiency.18 argues thought bringing sometimes hardship; up alleviate hardship. denies this, contends Congress' sole enable prevent collecting exercise power distraint.19 26 surrounding both creation revisions basic supports House Committee Report, example, explained bill 27 committee recommends establishment income, excess-profits, war-profits, estate taxes. may, bring thereof thus judicial questions involved, not, section 3224 Revised Statutes, prohibits enjoin collection incomplete remedy, little remove hardship occasioned incorrect large received previous have, receipt, wiped out invested nonliquid assets, spent, forces bankruptcy, often causes great financial sacrifice. These results remedied permitting entitled payment.'20 throughout debates found frequent expressions principle precondition suit: 'pay file refund'; sue'; tax'; 'he still seek court review, assessed'; order go assessment'; (his assessment) trial court'; adjudicated (t)hen get back'; 'paying suit'; 'first 'take court—conditioned, assessment.'21 29 Petitioner's falls weight evidence. procedure staying collection,22 provided hardships long-standing leap further amelioration prelitigation requirement another motivation action.23 To reconcile presumption Congressmen who spoke understood—without saying—that practical matter, nonetheless arise balance exercising distraint. legislators, indeed extraordinary so.24 concern distraint, understand why injunction suits. interesting note connection bills same prepayment possible introduced times, adopted.25 30 sum, assuming avoid evident furnish forum result system tribunal post-payment litigation, room contemplated hybrid proposed Act. 31 193426 amended 405 1935 expressly except disputes 'with taxes.'27 Senate Report 32 'Your making Judgments June 14, 1934, application radical departure long-continued policy (as expressed Rev.Stat. provisions) determination, assessment, Your believes prompt interfered disigned facilitate settlement private controversies, affords ample correction errors.'28 33 'radical departure' averted potential circumvention litigate later' way declaratory judgments cases.29 Court's imprimatur precisely departure,' legality operation collateral estoppel. With unpaid portion, securing effect—even technically—a judgment. frustration asks endorse hardly glaring, conceded leads logically $1 entitles sue—a concession amply warranted impracticality judicially created standard midway 1954 Code. 34 possibility emerge able split cause litigating remainder. would, control. reason litigant prefer adjudication,30 small while protecting distraint invoking protection procedure. different device employed. required compulsory counterclaim Rule Rules Civil Procedure, U.S.C.A.? so, burden proof?31 35 assumed problems nonexistent rare brings notifies deficiency. claimant option pursuing Court, cannot both. decides remain may—but seemingly to—bring counterclaim; does, proof.32 overturn acted, generate broad scale solved.33 36 These, then, views unaffected constancy inconstancy practice. rehearing focused almost exclusively clause opinion—'there 1940 attempted due,' 69, 1083—we feel obliged comment reargument. has, anything, strengthened, weakened, substance statement, directed interested agencies bar. 37 So far appears, Suhr 81, Third 1927, earliest sought having due.34 holding said: 38 'None various acts provide recourse failed body him. confer excess installment whole year paid.' Id., 83. 39 dictum,35 accord contemporaneous statements Secretary Treasury A. Mellon, Garrard B. Winston, Chairman Appeals, D. Hamel, commentators.36 40 strong circumstantial shared 1940, when Second rejected Government's position Coates 111 609. Out thousands litigated pre-1940 period—the Govern- National Association Taxation following remark: 'Prior enactment (i)f (to Commissioner) government, taxpayer, protest correctness Proceedings 277—278. clearest commentator Bickford, Procedure Cases (Rev. ed. 1929) 3, 7—8, 9, 119. 'There conditions complied maintainable section. Briefly '1. paid. '2. for. obvious. preceding portions volume, proceeding commenced exception permissible common law assured revenue.' See (1926), 10; Klein, Income (1929), 1372, 1642, 1643; Taxation: People's Business (1924), 62—63; Ballantine, Lectures Taxation, Columbia University Symposium (1932), 179, 192—193; Caspers, Assessment Additional Taxes Years, Nat. Mag. (Oct. 1923), 12; Graupner, Operation (1925), 295. Smith, Taxes, Their Collection, Rights Remedies Taxpayer, Geo.L.J. 1, (Apr. 1920). Beaman, When Not Go Court: Advantages Procedures Going J.Tax. (1957), 356 ment reports approximately 40,000 past years—exhaustive research uncovered nine present, contested part-payment grounds.37 failure permitted (see 34, supra), assessed, reason. support distinction nature, understandable predicated meaningful tactical reasons. light considerations, pre-1941 immaterial: Baldwin Higgins, Cir., 1938, 100 (petitioner concedes); Sampson Welch, D.C.S.D.Cal.1938, 271 (same); Charleston Lumber Co. D.C.S.D.W.Va.1937, 83 Sterling Ham, D.C.Me.1933, 386 Farmers' Loan & Trust Bowers, D.C.S.D.N.Y.1926, 706, modified D.C.1927, 464, reversed 1928, Heinemann Chemical Heiner, 36—4 CCH Fed.Tax Serv. 9302 (D.C.W.D.Pa.1936), 1937, 344 (only interest unpaid); Welch Hassett, D.C.Mass.1936, 692, 90 833, affirmed 303 58 559, 82 858 (full paid); Leavitt Hendricksen, 37—4 9312 (D.C.W.D.Wash.1937) (no assessment); Bowers Kerbaugh-Empire Co., 1926, 170, 46 449, 70 886 (all due installments Cook Tait, 1924, 265 47, 44 444, 68 895 (same). Four remain. these, two Tsivoglou 1929, 706; Thomas 942, 85 Ct.Cl. 313; McFadden D.C.E.D.Pa.1937, 625, 'doubtful' category. extension 80% remaining 20%, last case, Peerless Paper Box Mfg. Routzahn, D.C.N.D.Ohio 459, unclear means nothing. applied admitted 1918 overpayment 1917 deficiency, overpayment. overpayment, depends Nor agree petitioner's evaluation group cases—those allegedly raise lost. Five primarily troublesome arose passage appealed Brampton Woolen Field, D.C.N.H.1931, 55 325, 1932, 56 23, denied 287 608, 53 77 529; Camp 1930, 126; Emery D.C.W.D.Pa.1928, 992; Old Colony R. D.C.Mass.1928, 994; Ohio Steel Foundry 69 158. Camp, question. prevail, meaningful. place, subordinate major jurisdiction. won ground. finally, contrast Flora, brought; later asserted Commissioner. Riverside Hospital Larson, 38—4 9542 (D.C.S.D.Fla.1938), fullpayment won, D.C.W.D.Pa.1926, 227, although grounds clear. situation: originally cited Government, five point; six, possibly seven, distinguishable reasons; two, three, one, 609, really Flora Riverside, suhr, Bramptpon ground, box score three issue; lost; won; prevailed defense—a total presented, six. calculation precise; but, decades accurate approximation reflect significance first, later.' bootless post-1940 list multitude raised. whatsoever. perhaps worth noting handful petitioner, rehearing, ones immaterial pre-Coates. Thus, error cases. Dickstein McDonald, D.C.M.D.Pa.1957, 149 580, 1958, 255 640; O'Connor D.C.S.D.N.Y.1948, 76 962; Terrell D.C.E.D.La.1946, 64 418. number excise E.g., Griffiths Dairy Squire, 1943, 138 758; Auricchio D.C.E.D.N.Y.1943, 49 184. remained unpaid. Raymond 58—1 U.S.T.C. 9397 (D.C.E.D.Mich.1958); Hogg Allen, D.C.M.D.Ga.1952, 105 12. adverse Sirian Lamp Manning, 1941, 123 776, A.L.R. 1423. Gallagher 1955, 223 218; Peters D.C.E.D.Pa.1954, 711, 221 721. noted Jones Fox, D.C.Md.1957, 162 lost, distinguished flora divisibility Another period Friebele D.C.N.J.1937, obviously significance. Considerations strategy militate resting defense lawsuits involving particular over decades, Executive Department expected become familiar every attorney. important, inconsequential reinforces uniformity belief precede word said requiring assessments subject ignore cent.38 filing expire, complain unjustly treated, person barred limitations. public purse, impaired full. instructive 30, 1959, pending $920,046,748, $446,673,640.39 precludes tax,40 throw Courts.41 collect suitor action—but compelling wise Our taxation voluntary distraint.42 promote smooth functioning system; work cross-purposes it.43 accept argument, sacrifice structured twentieth century achieved supposed fortified correctly construed, Affirmed. FRANKFURTER. I like append my Brother WHITTAKER'S agree. Dobson Commissioner, 320 489, 239, 88 248, law, lamented Jackson, experience lost force insofar laid bare complexities perplexities legislation. specialist field examine comes independently involve inquiry immediate entails weeks study reflection. Therefore, blindly accepted meaning legislation, manifested long-continued, uniform practice, unless leaves admissible opening construction. advised 'there (357 1083), deemed unbroken controlling now 1346(a)(1). Once me governed available, thrown back independent hundred years, called summer vacation. led detail WHITTAKER. WHITTAKER, FRANKFURTER, HARLAN, STEWART join, dissenting. deep abiding conviction today departs direction 1346(a), defeats beneficent purpose, repudiates soundly reasoned compels express explain disagreement detail. return 1950, deducted full, character, commodity transactions year, viewed in, character proposed, 90-day letter, $27,251.13, plus redetermination 27, 1953. April 1953, timely thereafter sum. July 13, August 1956, Wyoming alleging, inter alia, 'has unlawfully collected' prayed therefor date At trial, merits, 602, reaching action. hearing, docket. rebriefed, reargued again submitted. posture before, vital previously erroneous. upon, discharged less of, illegal answer waived sovereign immunity to, consented applicable 1346(a). provides: of: former 'be termed authorization sum," 65, 1081, left implication waiver grant Advocating existence implication, contended unquestioned practice refund; finding adequate contention, persuaded pruported long uniformly effective. Support principally derived sources. First, supra, enunciated doctrine1 seemed never directly questioned. Second, due.' concedes were, (Cook 895; 886), refunds (in $298.34 $1,193.38, $5,198.77 $10,320.14) them. want merits.2 cases, lower recover, illegal, jurisdiction.3 (Thomas affirming 564) decisions fully precise presented. Both actions partial illegal. 609; Bushmiaer 230 146.4 Certainly, preclude entertain foregoing, fairly hold No collected. respecting 'payment pure dictum, used embrace, certainly pass, examination scheme real 1346(a) implied qualification self-explanatory Judicial proceedings originated, authority, Collectors Directors), amenable Elliott Swartwout, 1836, Pet. 137, 373, Customs duties protest.5 doctrine formulated: '(W)here demanded agent, exonerate himself personal responsibility principal; notice over.' Pet., monies, protest, resorted withholding indemnity loss successful. Plumb, Refund Suits Against Revenue, 60 Harv.L.Rev. 685, 688—689. abuses facilitated peculation guise self-protection. Because wholesale frauds New York Dictionary American Biography (1936), 238—239), Congress, 1839, prohibited withholdings possibility, result, 82, 2, 348. Six reducing 'the mere bearer (duties) Treasury,' terminated refund, for, deprived withhold principal, promise taxpayer. Cary Curtis, How. 236, 241, 576. intolerable denying and—doubtless influenced vigorous dissents Story McLean case—induced pass Feb. 727,6 substance, 1839 (c. 348), away impair Customs, lawfully 'payable whole,' maintain amounts. reverse consequences restore sustained supra. terms knowledge history7 reveals limiting writing referred duties, City Philadelphia (Diehl) 1866, Wall. 720, 730—733, 614, taxes.8 suable 1887, 359, 505, commonly known conferred 'All (against $1,000) founded Constitution contract, implied, damages, liquidated unliquidated, sounding tort, redress equity, admiralty suable.' held, Emery, Bird, Thayer Realty 1915, 237 28, 499, 59 825, included refunds, 'founded upon' evidently impose pre-existing (the Collector) save monetary limit $1,000, increased 1911.9 gist 1346(a),10 concerned, 136, 1310(c), 42 311. appearance stood $10,000. Taxpayers larger pursue remedy—which continued today—against Claims. Smietanka Indiana 257 66 99. successor office. Hence, died ceased office, embodied preserve States. plain.11 Amendment 311)12—was Statutes (1875) 'No duly (the) Revenue.'13 context reference Quite evidently, describe, broadest terms, thereon. What ascribing insertion refund? necessary assume, chosen because, heavily relies (since 1942 Court) reorganization 1926. asserts demonstrate excludes statements, reproduced margin,14 imprecise drawing far-reaching inference, involving, interpolation drastic otherwise plain, unlimited provisions assessments, however enjoined. motivated establish existed here, today, afford sure troubled institution stay Commissioner's collection15 otherwise, property acquiescence distraint.16 argues, force, contemplates adjudication deficiencies, Claims forums general, sanction 'hybrid' Courts, will, estoppel, remainder dual determinations law17 conceive create disharmony strained require.18 sound unduly hamper encouraging prosecuting collection,19 method immune distraint,20 determined. incident incongruous unnatural meaning. Petitioner, suggests suits, disregarded, lightly implied. normal 'jeopardy' voluntarily compulsion unable two-year limitations,21 invalidity recovering plainly refund.22 Likewise, limitations run constitutionally under, assessments. that: expressive occur me. must, therefore, implying limitation Inasmuch contradiction absurdity doing, think duty rely unarticulated implications exceptions. Particularly dealing area countless rules exceptions subjects refinements. By waive Even read isolation restrictively, contemplate concluding phrase—'or collected'—leaves whole. Judged text relation laws, done, complaint questioned complaint, majority hold, despite It, appropriate, eventually harsh injustice retain owing, hope try again. conflicted 146. 1423; semble. prerequisite. difference Riordan, Must You Pay Full Before Suing Court? 179; J.Tex. 356; Rudick Wender, N.Y.U.L.Rev. 751, 777—778; Note, Calif.L.Rev. 956; How.L.J. 290. I.R.C. (1954), §§ 1(a), 1(b)(1), 68A 5, 6, (b)(1). pattern years. See, e.g., 116, 117, 1864, 173, 281—282. 234, 275(a), 43 298, 293; 1918, 18, 250(e), 1084; 1872, 315, 246; 119, 283. Helvering Mitchell, 391, 405, 630, 636, 917. Lower phrases Magoon, 804; Union Rochester 259, 261 ('The definition 'tax' comprehends 'assessment' liability'), 629, ('We 'tax,' 'penalty,' categories collections includes Commissioner'); Clarke, 748, 94 975; Hills 50 302, 73 128; 1001, cf. Blair ex rel. Birkenstock, 348, 506, 983. countervailing 'might authorization' 1081. deciding grounds. favored eight members extrinsic alone decide state decisively strenuously. 1346, 1491, 1491. 825. H.R.Conf.Rep. 486, 67th Cong., 1st Sess. 57; remarks Senator Jones, 61 Cong.Rec. 7506—7507. 1925 972. 1954, dead office eliminated. 589. 16, infra, detailed origin development language. 7422(a), 876, 7422(a). How, 727; Mar. 1863, 74, 729; 44, 239—240. infra. O.T.1875, 1872. discussion amendment. 184, 152, Cheatham. provided: 'Sec. 19. (N)o 257—258, 44. excessive, next accrued after; refunding discloses absurd flow affect rule, 1866 occurs 1872 changes 3226, 3226. says, submission litigable Commissioner; explained, cover might, strictly speaking, Kings County Savings Institution Blair, 1886, 116 200, 205, 353, 356, 657 ('No according regulations law'); Pollock 1895, 157 429, 673, 700, 759 (dissenting opinion) authorities (including case) taxation, officer it'); Bailey George, 1922, 259 20, 419, 816 ('They *.'). corresponds 930. 146, 152—155 opinion). 336. 6331, 783, 6331. possessed 170 1791, 15, 204. H.R.Rep. 68th 7. Finance similar report. S.Rep. 398, 8. meant anti-injunction decades. 1867, 169, 10, 475. 7421 7421. 65 2621, 2684, 8110; 67 525, 1144, 3529, 3755. middle 1920's, pre-1924 Board. shortly passed, proposal remedy. debate, Senators discussed length court. Some quotations debate. remark Fletcher illuminating: 'Mr. Fletcher. preserved ought allow tax; pays preserved.' 3529. quoted 24, 6213(a), 771, 6213(a). 274, 297. 279 716, 721, 501, 918, 'was opportunity advance due. act payment.' few interchanges thinking preventing passages eliminate necessity debate occurred Reed, member Finance, refuse ruled Reed Missouri. can. distraints issued seizing citizen *. Swanson. processes overpaid law? Then heard long, exist. time. meantime, Does dispute, permanently board reaches final decision? Smoot. Until passes wants Walsh Montana. President, one. instances come notice, assistance asked assessing officers (taxpayer) dilinquent impossible bankrupt endeavor therefore suffer determines me, interrupted revenues. exacted illegally.' 8109—8114. exchange 1926 prohibit Now just question: 'Why day direct assessed? know met interminable Government; happens ruinous, 'In clients ruined unjust justice. (A)nd say, 'Pay your court,' needs particular, resist meantime allowed, perhaps, idea man anomaly law.' 3530 3533. Wadsworth, Asked: 'Does conditioned, assessment—meets situation?' S. 1569, 81st Sess.; 384, 82d H.R. 150 246, 83d 48 955, 2201, 2202, 2202. 1027. 1240, 74th 'Should apply complete reversal taxation. 'litigate departed from.' Wideman, Application Suits, 539, 540. practitioners' desirability Dockery, 523; Yeatman, Controversies, Tex.B.J. 9. 181. 7422. '(e) Stay Proceedings.—If delegate hearing gift (or taxes) mails stayed days thereafter. files be, lose extent acquired intervene event subsection (c) (relating employees States), notwithstanding pleading expired. proof issues intervention guilty fraud evade title, commenced, instituted, taxes).' 877. confirmed 126, Foundary 1337, 2d 109, A431; 1662, 148, 610. abolishing explaining report states: elect exacted.' 659, 2. cites earlier issue. 886; 895. distinguishes ground 250(a) 264, four installments, plaintiffs installments. suggest distinction, adoption consistency An applicability unique factual rejected. contesting welcoming Winston difficulties arisen past. once recovery. find cash provided. people continue function, supplies keep going, was, due, recover. (T)he unexpected Treas. Dept. Press Release, 1924. addressing Seventeenth Annual Conference September 271. commenting leaving adverse, Mellon stated: (of Board) 552. 17, Board, paper ('(T)he (permitting tax) runs counter tradition *.'); 777—778 ('It generally disagrees Alternatively, third alternative. conflicts thirty taxes.'). (Footnote omitted.) rob attributed petitioner: (a) them, files, point. (b) suggests—and agree—that deficiencies divisible transaction rule. arising insignificant. Coates, inclined objection strategy. (d) (e) legally points Mertens, Law (Zimet Rev.1958), 50.08. position, since, noted, probably 37, $446,673,640, $222,177,920; $220,247,436; $4,248,284. 41 effects acceptance sketched Lowitz, Partial Payments, Decalogue J. 10: 'Permitting benefit taxpayers. open wide abuse seriously government's ability Many taxpayers, legitimate token hoping reduce ultimately jurisdictions 'taxpayer's court' Conceivably chaotic situations exist European countries, impetus trying settle balance.' 399, 633, 917; Treas.Regs. Procedural (1954 Code) 601.103(a). 181: forced (distraint) scale, adversely taxpayers' willingness perform system. put seizure chooses Often, costly effort all. '3. drastic-collection inconvenience creditors, debtors, employers, employees, banks persons doing business taxpayer.' relied following: 88—89. seeks distinguish option, trimonthly once. Tait choose not. seem need initiates 'all obligated pay, so-called jeopardy empowered collect.' (It pointed fell immediately begun, adjudication; came due.) unnecessary fine (there contradiction) courts' are: Chemi- cal 344; 459; 692; 625; 37—2 U.S.T.C., (D.C.W.D.Wash.1937). justice counsel parties appropriate observe—what lawyer knows—that 'lurked record' discoverable reference. Without doubt, accounts cite, find, hearing. challenge, unsuccessfully, courts, namely, 158, 168; 994. 1940. (Kavanagh First Bank, 139 309; Dairy, Inc., Pfister, 205 538; Perry 239 107; D.C.E.D.N.Y.1973, 184; Professional Golf Nashville D.C.M.D.Tenn.1945, 398; Jack Little Foundation D.C.W.D.Okl. 1951, 102 326; Snyder Westover, D.C.S.D.Cal.1952, 107 363; Wheeler Holland, D.C.N.D.Ga.1954, 120 383; 711; Zukin Riddell, 55—2 9688 (D.C.S.D.Cal.1955); Lewis Scofield, 57—1 9251 (D.C.W.D.Tex.1956); McFarland 57—2 9733 (D.C.M.D.Tenn.1957); Freeman 9309 (D.C.S.D.Cal.1958)) (Bushmiaer 146; 9876, 449; Hanchett Shaughnessy, D.C.N.D.N.Y.1954, 126 769; Rogers D.C.E.D.N.Y.1957, 155 409) challenge point last-mentioned 776 specific Bend Hoyt, 263, 267, 154. Swartwout country recognize right. part, '(N)othing 2) away, impair, hereafter authorized payable ascertain demand *; collector, writing, signed claimant, setting distinctly specifically thereof.' Huntington Woodbury, Cong. Globe, 28th 195 (1845). 349, n. (a): '(Congress session Carey 576, made, 1845) passed.)' collectors, daily 1865, 78, 483. refusing reach reached saving recovered Collectors. 31, 239; 101, 111. 'Clear (a suit) charge source.' 733. 1911, 231, 1093. 648, 'for 7506—7507 (1921); 57 (1921). 10. turn preceded include 'sums': '(N)o 'claim refund' unlike (on Ways Means) excessprofits, (1924). 'Now, slow expensive. exists to-day protest; reject it; begin courts.' Remarks Representative Young, 2621 citizen, whose seized.' Missouri, 8109 'One chief committees Houses (upon Appeals) relieve faced with, $100,000 credit destroyed, bankruptcy meet gone suffering, board.' Statement Hearings Means Revision, 1925, Oct. pp. 923. 'Except sections 6212(a) (c), 6213(a) (giving restraining court.' Int.Rev.Code, 7421, Indeed forcing 6512 7422(e), 6512, giving, respectively, consequence, 'token payment,' adjudicating totally $27,251.13 payment'; judgment—not taxes'—under 2201. 15. Except 'jeopardy assessment.' 6861, 6861. 6511, 6532, 6532. grossly unfair shockingly inequitable today's commonplace facts: Two brothers, partners 60% 40% partnership bankruptcy. Thereafter, partnership's transactions, taxes—one partner $6,000 minor $4,000. Be- ing funds employ prepare, prosecute proposed. father intestate, family homestead vested equally sons taxpayers) State's descent. liens instantly impressed respective interests, warrants sold homestead. $8,500 ($4,250 taxpayers). partner, $2,000 partner. denied. separate presenting issues, consolidated trial. sale inasmuch financially lacked $4,250 Is fair? shocking? More point, proscribed laws'?

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