Louis Brandeis

“ The waiver, in terms, was executed by the taxpayer in order 'that his liability * * * might be determined' only after intensive and thorough reconsideration by the Commissioner. The parties cannot have intended to have the amount of the tax ascertained and to leave the taxpayer free to pay it or not. They clearly contemplated the entire procedure necessary to determination and collection of the tax. This does not mean that the distinctions between assessment and collection were to be disregarded, but merely that the employment of a single term comprehended both steps. ”

“ Taxes duly assessed could be collected at any time by suit. There was a three-year limitation on assessment [2] (section 2 (E) , 38 Stat. 169) , which if duly made might be followed by distraint. But there was no limitation upon the time within which the tax liability could be enforced by suit without a prior assessment. [3] The 1921 Act was the first to interpose a limitation upon the right of the Government to enforce a tax liability already accrued. [4] It barred collection in any manner after five years only in case no waiver was given. ”

“ See, sustaining the validity of such waivers, Stange v. United States, 68 Ct. Cl. 395; W. P. Brown & Sons Lumber Co. v. Commissioner (C. C. A. 6th) 38 F. (2d) 425; Sabin v. United States (Ct. Cl.) 44 F. (2d) 70. Denying valdit y ”