The government may recover funds erroneously paid by its agents unless Congress clearly manifests an intention to create a statutory barrier to such recovery.
The United States brought suit to recover an erroneous tax refund that was allowed by the Commissioner but paid to the taxpayer more than two years after the allowance. The central question is whether the two-year limitation period under the Revenue Act of 1928 begins upon the allowance of the refund or upon its actual payment. The Court holds that the government's right to recover funds paid by mistake is not barred unless Congress has clearly manifested its intention to create a statutory barrier. Because the statute of limitations begins to run only when the right to sue has accrued, the period runs from the date of payment rather than the date of allowance.
At page 415 Government's right to recover wrongfully paid funds32 citing casesThe Government by appropriate 23 action can recover funds which its agents have wrongfully, erroneously, or illegally paid. ‘No 24 statute is necessary to authorize the United States to sue in such a case. The right to sue is 25 independent of statute, . . . .
- Osinek v. Kaiser Permanente, No. 3:13-cv-03891 (N.D. Cal. Nov. 14, 2022). (The Government by appropriate 23 action can recover funds which its agents have wrongfully, erroneously, or illegally paid. ‘No 24 statute is necessary to authorize the United States to sue in such a case. The right to…)
- Plastic Film, LLC v. United States of Am. & United States Internal Revenue Serv., No. 5:25-cv-00030 (S.D. Miss. June 22, 2026). See United States v. Wurts, 303 U.S. 414 , 415-16 (1938) (“The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.”).
- United States v. Philadelphia Marine Trade Ass'n/Int'l Longshoremen's Ass'n Vacation Fund, 471 F. Supp. 2d 518 (E.D. Pa. 2007).published See also United States v. Wurts, 303 U.S. 414, 415-416 , 58 S.Ct. 637 , 82 L.Ed. 932 (1938) (“The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.”).
- United States v. MacPhail, 149 F. App'x 449 (6th Cir. 2005).unpublished R.R. v. United States, 164 U.S. 190, 212 , 17 S.Ct. 45 , 41 L.Ed. 399 (1896) (reaffirming “the principle that parties receiving moneys illegally paid by a public officer are liable ex aequo et bono to refund them.”); United States v. Burch…
- Quaresma v. The Journey of Hope, No. 1:20-cv-00451 (D.R.I. Mar. 29, 2024).To plead payment by mistake, a plaintiff must show that the Government “made... payments under an erroneous belief which was material to the decision to pay.” United States v. Mead, 426 F.2d 118, 124 (9th Cir. 1970) (citing United States v…
- Square One Armoring Servs. Co. v. United States, No. 16-124 (Fed. Cl. Sept. 22, 2022).publishedA. Defendant Established a Prima Facie Case for Mistake of Fact Overpayments “The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.” United States v. Wurts, 303 U.S. 414, 4…
- United States of Am. ex rel. Uri Bassan v. Omnicare, Inc., No. 1:15-cv-04179 (S.D.N.Y. Mar. 19, 2021).Moreover, it is long established that the “Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.” United States v. Wurts, 303 U.S. 414, 415 (1938).
- Vanquishworldwide, LLC v. United States, No. 17-96 (Fed. Cl. Oct. 18, 2018).published(government is entitled to recover fixed fee that it erroneously approved for payment)
- Farrington v. Beers, No. 2013-1582 (D.D.C. Mar. 1, 2018).publishedUnder the common law theory of “recoupment of public funds paid by mistake,” the government may “recover funds 20 which its agents have wrongfully, erroneously, or illegally paid.” Alsco-Harvard Fraud Litig., 523 F. Supp. 790, 797 (D.D.C.…
- Modoc Lassen Indian Hous. Auth. v. United States Dep't of Hous. & Urban Dev., 881 F.3d 1181 (10th Cir. 2017).published Appellants’ Opening Br. at 44 (citing United States v. Wurts, 303 U.S. 414, 415 (1938)).
Show 21 more citing cases
- Icnu v. Bpa, No. 11-71368 (9th Cir. Sept. 18, 2014).published To the contrary, Wurts suggested that Congress may statutorily preclude agencies from recovering erroneously paid funds so long as it “clearly manifest[s] its intention” to do so. 303 U.S. at 416 (internal quotation marks omitted).
- Lenox, Inc. v. Dir., Div. of Taxation, 20 N.J. Tax 464 (N.J. Tax Ct. 2002).published(dtations omitted)
- United States v. Est. of Cole, 620 F. Supp. 126 (W.D. Mich. 1985).publishedFurther, the fact that the Veterans Administration failed to take timely action to terminate William Cole’s benefits did not preclude overpayment nor obviate the indebtedness that resulted from the overpayment. “ ‘The Government by appropr…
- Lumarose Equip. Corp. v. City of Springfield, 446 N.E.2d 1087 (Mass. App. Ct. 1983).publishedRy. v. United States, 164 U.S. 190, 205, 208-209, 210-212 (1896); United States v. Wurts, 303 U.S. 414, 415-416 (1938); Heidt v. United States, 56 F.2d 559, 560 (5th Cir. 1932); J.W.
- United States v. Watkins, 96 F.R.D. 556 (E.D. Tenn. 1982).publishedThe right to sue is independent of statute, ’ * * * Ordinarily, recovery of Government funds, paid by mistake to one having no just right to keep the funds, is not barred by the passage of time. * * *” United States v. Wurts (1938), 303 U.…
- United States v. Rainbolt, 543 F. Supp. 580 (E.D. Tenn. 1982).publishedThe right to sue is independent of statute, ... ’ * * * Ordinarily, recovery of Government funds, paid by mistake to one having no just right to keep the funds, is not barred by the passage of time. * * * ” United States v. Wurts (1938), 3…
- Alsco-Harvard Fraud Litig. Consol. Cases, 523 F. Supp. 790 (D.D.C. 1981).publishedThis common law basis for recovery of funds runs against a person “who received them by mistake and without rights,” United States v. Wurts, 303 U.S. at 416 , 58 S.Ct. at 638 (emphasis added) — these are the material elements that must be…
- Mount Sinai Hosp. of Greater Miami, Inc. v. Caspar Weinberger, Sec'y of Health, Educ. & Welfare, & Blue Crossof Florida, Inc., 517 F.2d 329 (5th Cir. 1975).publishedUnited States v. Wurts, 303 U.S. 414, 415 , 58 S.Ct. 637, 638 , 82 L.Ed. 932, 934 (1938); United States v. Barlow, 132 U.S. 271, 279-280, 281-282 , 10 S.Ct. 77, 79-80 , 33 L.Ed. 346, 351-352 (1889); Weiss v. United States, 296 F.2d 648 (CA…
- Am. Fid. Fire Ins. v. United States, 206 Ct. Cl. 570 (Ct. Cl. 1975).published“The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.” 7 United States v. Wurts, 303 U.S. 414, 415 (1938).
- Hursh Est., 42 Pa. D. & C.2d 189 (1966).publishedIn United States v. Wurts, 303 U. S. 414, 415, 416 , the Supreme Court said this: “The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid. ‘No statute is necessary to authori…
- Acme Process Equip. Co. v. United States, 171 Ct. Cl. 251 (Ct. Cl. 1965).publishedThe well-established doctrine has it that “the Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid. * * * Ordinarily, recovery of Government funds, paid by mistake to one havi…
- Aetna Cas. & Sur. Co. v. United States, 208 Ct. Cl. 515 (Ct. Cl. 1975).publishedSee United States v. Wurts, 303 U.S. 414, 415 (1938); American Fidelity Fire Ins.
- Acme Process Equip. Co. v. United States, 347 F.2d 538 (1st Cir. 1965).published
- United States v. Systron-Donner Corp., 486 F.2d 249 (9th Cir. 1973).published
- United States Ex Rel. Ramadoss v. Caremark Inc., 586 F. Supp. 2d 668 (W.D. Tex. 2008).published
- A. C. Davenport & Son Co. v. United States, 538 F. Supp. 730 (N.D. Ill. 1982).published
- United States v. Medica-Rents Co., 285 F. Supp. 2d 742 (N.D. Tex. 2003).published
- Lummi Tribe of the Lummi Reservation v. United States, 106 Fed. Cl. 623 (Fed. Cl. 2012).published
- United States v. Goldberg, 159 F. Supp. 151 (E.D. Pa. 1956).published
- Collins v. Donovan, 661 F.2d 705 (8th Cir. 1981).published
- United States of Am. ex rel. v. Advocate Health & Hospitals Corp., No. 1:20-cv-01243 (C.D. Ill. Apr. 5, 2023).
At page 416 Government's right to recover erroneously paid funds22 citing cases“the government's right to recover funds, from a person who received them by mistake and without right, is not barred unless congress has 'clearly manifested its intention' to raise a statutory barrier.”
- Osinek v. Kaiser Permanente, No. 3:13-cv-03891 (N.D. Cal. Nov. 14, 2022). In the unlikely event that the court should find these contracts invalid, however, plaintiffs 13 have included claims for unjust enrichment and payment by mistake.”). 14 More important, the government persuasively argues that, even if a qu…
- Bank One v. United States, 62 Fed. Cl. 474 (Fed. Cl. 2003).published (The Government’s right to recover funds, from a person who received them by mistake and without right, is not barred____)
- United States v. William Dudley, 739 F.2d 175 (4th Cir. 1984).published (The Government’s right to recover funds, from a person who received them by mistake and without right, is not barred unless Congress has ‘clearly manifested its intention’ [footnote omitted] to raise a statutory barrie…)
- Agility Pub. Warehousing Co. v. United States, 969 F.3d 1355 (Fed. Cir. 2020).published (It is a well-settled principle that the Government has inherent authority to recover sums illegally or erroneously paid . . . .” (emphasis added))
- Modoc Lassen Indian Hous. Auth. v. United States Dep't of Hous. & Urban Dev., 881 F.3d 1181 (10th Cir. 2017).published Appellants’ Opening Br. at 44 (citing United States v. Wurts, 303 U.S. 414, 415 (1938)).
- Icnu v. Bpa, No. 11-71368 (9th Cir. Sept. 18, 2014).published To the contrary, Wurts suggested that Congress may statutorily preclude agencies from recovering erroneously paid funds so long as it “clearly manifest[s] its intention” to do so. 303 U.S. at 416 (internal quotation marks omitted).
- Brent Harrod, Hollis Clanton, Dale McGinnis Bryan Ferrell, Allen Ferrell, Charles Ferrell, Billy Joe Ferrell, John H. Harrod, Brad Harrod, Charles Roy Harrod, Randy Hardin, B.O. Temple, Steve Temple, Mark Temple Est. v. Dan Glickman, Sec'y of Agric., on Behalf of the U. S. Dep't of Agric., Farm Servs. Agency, 206 F.3d 783 (8th Cir. 2000).publishedThe Supreme Court has stated, "Ordinarily, recovery of Government funds, paid by mistake to one having no just right to keep the funds, is not barred by the passage of time." United States v. Wurts, 303 U.S. 414, 416 (1938).
- Modoc Lassen Indian Hous. Auth. v. United States Dep't of Hous. & Urban Dev., 864 F.3d 1212 (10th Cir. 2017).published See United States v. Wurts, 303 U.S. 414, 416 , 58 S.Ct. 637 , 82 L.Ed. 932 (1938) (citing “[g]overnment’s long-established right to sue for money wrongfully or erroneously paid from the public treasury”); 7 United States v. Lahey Clinic H…
- United States v. Domino Sugar Corp., 210 F. Supp. 2d 219 (S.D.N.Y. 1999).published See Wurts, 303 U.S. at 415-16 , 58 S.Ct. 637 (Internal Revenue Code contains certain "limitation[s] of the Government’s long-established right to sue for money wrongfully or erroneously paid from the public treasury"). 7 .
- United States v. Wiley's Cove Ranch, 295 F.2d 436 (8th Cir. 1961).published
Show 12 more citing cases
- The United States of Am. v. The Russell Mfg. Co., 349 F.2d 13 (2d Cir. 1965).published
- Mt. Vernon Coop. Bank v. John F. Gleason, Adm'r of Vets. Affairs, 367 F.2d 289 (1st Cir. 1966).published
- United States v. Glynn Batson, South Plains Land Corp., a Corp., & Johnny Lemmons, United States of Am. v. Dale Leverett, Cletus Leverett & Wayne Leverett, United States of Am. v. Lois Prather, United States of Am. v. T.A. Wartes, Wayne Hicks, Bill Wartes & Gene Irwin, United States of Am. v. A. Earl Jones, United States of Am. v. Don H. Wilson, United States of Am. v. Earl Bowman, Ernest L. Bowman, J.E. Aldridge, Don Carmichael & Est. of Everett M. Bowman, 706 F.2d 657 (5th Cir. 1983).published
- United States v. Clarence Ruffen, 780 F.2d 1493 (9th Cir. 1986).published
- Walter I. Bechtel v. Pension Benefit Guar. Corp., 781 F.2d 906 (D.C. Cir. 1986).published
- Kelly M. O'gilvie, Plaintiff-Appellant/cross-Appellee v. United States of Am., Defendant-Appellee/cross-Appellant. United States of Am. v. Kevin M. O'gilvie, Stephanie L. O'Gilvie, 66 F.3d 1550 (10th Cir. 1995).published
- United States v. Domino Sugar Corp., Tate & Lyle North Am. Sugars Inc., 349 F.3d 84 (2d Cir. 2003).published
- Newark Ins. Co. v. United States, 181 F. Supp. 246 (Ct. Cl. 1960).published
- O'Gilvie v. United States, 66 F.3d 1550 (10th Cir. 1995).published
- González Padín Co. v. Tax Court of Puerto Rico, 66 P.R. 909 (1947).published
- Great Am. Ins. v. United States, 203 Ct. Cl. 592 (Ct. Cl. 1974).published
- United States v. Batson, 706 F.2d 657 (5th Cir. 1983).published
At page 414 “the government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.”5 citing cases
- Plastic Film, LLC v. United States of Am. & United States Internal Revenue Serv., No. 5:25-cv-00030 (S.D. Miss. June 22, 2026). (The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.)
- United States v. Philadelphia Marine Trade Ass'n/Int'l Longshoremen's Ass'n Vacation Fund, 471 F. Supp. 2d 518 (E.D. Pa. 2007).published (The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.)
- Eagle Maint. Servs., Inc. v. Dist. of Columbia Contract Appeals Bd., 893 A.2d 569 (D.C. 2006).published (The Government ... can recover funds which its agents have wrongfully, erroneously, or illegally paid)
- United States v. MacPhail, 149 F. App'x 449 (6th Cir. 2005).unpublished (The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid.)
- Barrett Refining Corp. v. United States, 242 F.3d 1055 (Fed. Cir. 2001).published (The Government ... can recover funds which its agents have wrongfully, erroneously, or illegally paid.)
At page 417 Determining when erroneous refund claim accrues6 citing casesnoting that the government “might—even after a check was signed and mailed—cancel the payment” of an erroneous refund
- United States v. Llwellyn Greene-Thapedi, 398 F.3d 635 (7th Cir. 2005).published Id. at 418 (“Obviously, the Govern- ment had no right to sue this taxpayer to recover money before money had been paid to him.”).
- United States v. Jeffrey Page, No. 21-17083 (9th Cir. Sept. 12, 2024).published (noting that the government “might—even after a check was signed and mailed—cancel the payment” of an erroneous refund)
- United States v. Jeffrey Page, 116 F.4th 822 (9th Cir. 2024).published (noting that the government “might—even after a check was signed and mailed—cancel the payment” of an erroneous refund)
- O'Gilvie v. United States, 519 U.S. 79 (1996).published That conclusion is consistent with dicta in an earlier case from this Court, United States v. Wurts, 303 U. S. 414, 417-418 (1938), as well as with this Court's normal practice of construing ambiguous statutes of limitations in Government…
- Turnage v. Britton, 29 F.4th 232 (5th Cir. 2022).published
58 S. Ct. at 638 cited at this page2 citing cases
- United States v. Gen. Dynamics Corp., 19 F.3d 770 (2d Cir. 1994).publishedThe right to sue is independent-of statute_’” Id. at 415 , 58 S.Ct. at 638 (footnote omitted) (quoting United States v. Bank of the Metropolis, 40 U.S. (15 Pet.) 377, 401 , 10 L.Ed. 774 (1841)).
- Alsco-Harvard Fraud Litig. Consol. Cases, 523 F. Supp. 790 (D.D.C. 1981).publishedThis common law basis for recovery of funds runs against a person “who received them by mistake and without rights,” United States v. Wurts, 303 U.S. at 416 , 58 S.Ct. at 638 (emphasis added) — these are the material elements that must be…
1 C.B. at 330 cited at this page1 citing case
- Est. of Cristofani v. Comm'r, 97 T.C. 74 (Tax Ct. 1991).publishedRul. 85-24, 1985- 1 C.B. 329, 330 (“When a trust instrument gives a beneficiary the power to demand immediate possession of corpus, the beneficiary has received a present interest.
58 S. Ct. at 639 cited at this page1 citing case
- Doolin v. United States, 737 F. Supp. 732 (N.D.N.Y. 1990).publishedAs is apparent from the text of the statute and as the Supreme Court observed in United States v. Wurts, 303 U.S. 414 , 58 S.Ct. 637 , 82 L.Ed. 932 (1938), in the case of a refund the interest period “terminates with the allowance of the r…
1 C.B. at 329 cited at this page1 citing case
- Hanover Ins. Co. v. United States, 880 F.2d 1503 (1st Cir. 1989).publishedNo. 1, supra, 1939-1 C.B. at 329; S.Rep.
At page 418 Obviously, the Govern- ment had no right to sue this taxpayer to recover money before money had been paid to him.1 citing case
- United States v. Llwellyn Greene-Thapedi, 398 F.3d 635 (7th Cir. 2005).published (Obviously, the Govern- ment had no right to sue this taxpayer to recover money before money had been paid to him.)
Other citing cases
- United States ex rel. Brooks v. Stevens-Henager Coll., 174 F. Supp. 3d 1297 (D. Utah 2016).published
- United States v. BNP Paribas SA, 884 F. Supp. 2d 589 (S.D. Tex. 2012).published
- Radioshack Corp. v. United States, 105 Fed. Cl. 617 (Fed. Cl. 2012).published
- United States v. Lahey Clinic Hosp., Inc., 399 F.3d 1 (1st Cir. 2005).published
- United States v. Commonwealth Energy Sys. & Subsidiary Companies, 235 F.3d 11 (1st Cir. 2001).published
- Barrett Refining Corp. v. United States, 45 Fed. Cl. 166 (Fed. Cl. 1999).published
- Old Repub. Ins. Co. & Int'l Bus. & Mercantile Reassurance Co. v. Fed. Crop Ins. Corp., 947 F.2d 269 (7th Cir. 1991).published
- Am. Nat'l Bank & Trust Co. v. United States, 23 Cl. Ct. 542 (Ct. Cl. 1991).published
- United States v. Blue Cross & Blue Shield of Michigan, 726 F. Supp. 1517 (E.D. Mich. 1989).published
- United States v. Reagan, 651 F. Supp. 387 (D. Mass. 1987).published
v.
Wurts
delivered the opinion of the Court.
Under the Revenue Act of 1928, [1] forbidding suit by the United States to recover an erroneous tax refund unless brought “within two years after the making of such refund,” does the two year limitation begin when the refund is allowed or when it is paid?
The Court of Appeals affirmed [2] the District Court’s judgment holding the Government barred by this limitation because the present suit was not brought within two years after the Commissioner allowed the refund by signing the schedule of over-assessments.
The facts show that:
March 15, 1932, the Commissioner erroneously approved a refund of taxes paid by respondent for the year 1929. April 30, 1932, a check was mailed to the taxpayer for this erroneous refund. April 26, 1934, more than two years after the allowance of the refund, but less than two years after actual payment, the Government brought this suit to recover the erroneous refund.
The Government by appropriate action can recover funds which its agents have wrongfully, erroneously, or illegally paid. [3] “No statute is necessary to authorize the United States to sue in such a case. The right to sue is independent of statute, . . .” United States v. Bank of the Metropolis, 15 Pet. 377, 401. Section 610 of the[*416] 1928 Act, relied upon as barring recovery of this erroneous and unwarranted tax refund, does not grant the Government a new right, but is ,a¡ limitation of the Government’s long-established right to sue for money wrongfully or erroneously paid from the public treasury. Ordinarily, recovery of Government funds, paid by mistake to one having no just right to keep the funds, is not barred by the passage of time. [4] There is no contention here that respondent has any right to retain this refund erroneously paid by the Government. His defense is that the statutory bar prevents recovery. The Government’s right to recover funds, from a person who received them by mistake and without right, is not barred unless Congress has “clearly manifested its intention” [5] to raise a statutory barrier.
Section 610—urged by respondent as a statutory barrier—requires that the Government bring suit “before the expiration of two years after the making of such [erro neous] refund. . . Respondent contends that the Revenue Act of 1932 [6] indicated Congressional intent to designate the date of allowance of a refund (the date the Commissioner signs the schedule of over-assessments) as the date of refund for computing the period of limitations under § 610. The 1932 Act provides:
“Where the Commissioner has (before or after June 6, 1932) signed a schedule of overassessments in respect of any internal revenue tax imposed by [the Revenue Act of 1932] or any prior revenue Act, the date on' which he first signs such schedule (if after May 28, 1928) shall be considered as the date of allowance of refund or credit in respect of such tax.” This Act in no manner[*417] relates to limitations on suits for erroneous refunds. It has no purpose in common with § 610 of the 1928 Act. The 1932 Act throws no light on the meaning of § 610.
Section 610 is clear when its words are given their commonly accepted import. “Congress may well be supposed to have used language in accordance with the common understanding.” [7] Webster’s New International Dictionary (2d ed., Unabridged) defines “refund” as “that which is refunded” and defines the transitive verb as: “to return (money) in restitution, repayment . . .” Only by ignoring the common understanding of words could “making ... [a] refund” be considered synonymous with “allowing a refund.”
That Congress had in mind the separate and distinct meanings of these two expressions is clearly demonstrated in House Report No. 2, 70th Congress, 1st Session, p. 34, 36, containing the Committee Report on the Revenue Act of 1928:
“The section (610) provides that any erroneous refund, . . . may be recovered by suit brought in the name of the United States if such suit is begun within two years after the making of the refund.”
Immediately following, in referring to § 614, the Report stated:
“The principal change made in existing law is that in the case of a refund the interest period now terminates with the allowance of the refund, a date which often •precedes the actual making of the refund . . .”
The Commissioner’s signature on a schedule of over-assessments does not finally establish a claimant’s right to a refund and does not preclude further investigation and consideration of the claim. The Commissioner could later take his signature from the schedule and as pointed out by this Court might—even after a check was signed[*418] and mailed—cancel the payment and revoke the authority of payment erroneously made. [8]
It would require language so clear as to leave room for no other reasonable construction in order to induce the belief that Congress intended a statute of limitations to begin to run before the right barred by it has accrued. Obviously, the Government had no right to sue this taxpayer to recover money before money had been paid to him. The construction urged by respondent would allow the statute of limitations to begin to run against recovery on an erroneous payment before any such payment is made. As said by a House Committee in reporting on a statute of limitations contained in a revenue act, [9] “Logically the period of limitation should run from the date of payment, since it is at that time that the right accrues.”
We are of opinion that Congress did not intend the limitations of § 610 to run against the Government until the Government’s right “has accrued in a shape to be effectually enforced.” [10]
This statute does not begin to run against the Government when a claim is erroneously allowed. It begins to run from the date of payment. The judgment below is not in accord with this construction of the statute and is
Reversed.
Me. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.Revenue Act of 1928, c. 852, 45 Stat. 791, § 610.
91 F. (2d) 547.
Wisconsin Central Railroad v. United States, 164 U. S. 190, 212; see United States v. Burchard, 125 U. S. 176, 180, 181.
Grand Trunk Western Ry. Co. v. United States, 252 U. S. 112, 121.
Compare, United States v. Nashville, C. & St. L. Ry. Co., 118 U. S. 120, 125.
Revenue Act of 1932, c. 209, 47 Stat. 169, § 1104.
Union Pacific R. Co. v. Hall, 91 U. S. 343, 347.
Daube v. United States, 289 U. S. 367, 372.
House Report No. 179, 68th Congress, 1st Session, p. 27.
Cf., Borer v. Chapman, 119 U. S. 587, 602.