Louis Brandeis

“ Besides the Revenue Act of 1921, provisions of the Revenue Act of 1924 and of the Revenue Act of 1926 are relied upon. The argument is that, despite the appeal to the Board, the Commissioner was at all times at liberty to enforce payment of the tax as assessed by the jeopardy assessment or as later reduced; that hence collection was barred on December 10, 1925, by section 250 (d) of the 1921 act; and that there was nothing in either the Revenue Act of June 2, 1924, c. 234, 43 Stat. 253, or the Revenue Act of February 26, 1926, c. 27, 44 Stat. 9, which kept alive the right of collection. ”

“ The taxpayer concedes that section 283 (f) of the 1926 act confirmed the jurisdiction of the Board of Tax Appeals in the present case, but contends that it did not operate to extend the period for collection until after a final determination.
First. It is argued that section 283 (f) cannot be interpreted as extending the time for the collection of the tax because of section 1000 (26 USCA § 1217 note) . [12] The latter section amended the 1924 act by providing that, where the Board found that the tax was barred by the statute of limitations, its decision should be that there was no deficiency. ”

“ Gill (C. C. A.) 218 F. 600, 602; United States v. Nashville, C. & St. L. Ry. (C. C. A.) 249 F. 678, 682; Du Pont v. Graham (D. C.) 283 F. 300, 302, reversed on other grounds, 262 U.S. 234, 43 S.C.t. 567, 67 L. Ed. ”