Botany Worsted Mills v. United States, 278 U.S. 282 (1929) (No. 31)

Botany Worsted Mills v. United States, 278 U.S. 282 (1929) (No. 31)

Author: Supreme Court of the United States

Year: 1929

Case name: Botany Worsted Mills v. United States Opinion filed: 1929-01-02 Docket No.: 31 Citations: • 278 U.S. 282 • 49 S. Ct. 129 • 73 L. Ed. 379 • 1929 U.S. LEXIS 10 Case holding summaries: • "We think that Congress intended by the statute to prescribe the exclusive method by which tax cases could be compromised ... and did not intend to intrust the final settlement of such matters to the informal action of subordinate officials in the Bureau." • “We think that Congress intended by the statute to prescribe the exclusive method by which tax cases could be compromised . . . and did not intend to intrust the final settlement of such matters to the informal action of subordinate officials in the Bureau.” • "When a statute limits a thing to be done in a particular mode, it includes a negative of any other mode." (citations omitted) • compromise of tax liability lacked binding effect where executed by subordinate officials in IRS and approved by Commissioner but never ratified by Secretary as required by statute • "When a statute limits a thing to be done in a particular mode, it includes the negative of any other mode." • noting “[subsidiary] findings will not support a judgment unle