Benjamin N. Cardozo

“ When a claim such as the one in controversy is submitted to a Commissioner, there is only one way in which it is possible for him to deal with it. He must look into the omitted items, and determine their effect upon the assessment he has made. If he finds that items have been omitted, and that by reason of their nature they make it impossible for him to determine the value of the capital, he will order a special assessment, for there will be nothing else to do. ”

“ There is need once again to decide whether a claim for the refund of a tax has been presented by the taxpayer in such a form as to be subject to amendment after a claim wholly new would be barred by limitation. ”

“ There is no transfiguring amendment, such as we found in the Prentiss Case, with its attempted change from a discretionary to a justiciable remedy. There is an adaptation of the relief to a case already proved.
The brief for the government describes the division of functions between one section and another of the Bureau of Internal Revenue. A claim which appears on its face to be one for a special assessment is sent to the Special Assessment Section. A claim for the revaluation of invested capital is sent to a section of the Field Audit Review Division. ”