McDonnell v. United States
United States Court of Claims
Special Findings of Fact. 1. Plaintiff filed his individual income tax return for 1917 April 1, 1918, and paid the tax shown thereon to be due.
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Special Findings of Fact. 1. Plaintiff filed his individual income tax return for 1917 April 1, 1918, and paid the tax shown thereon to be due. The partnership of McDonnell & Truda, of which he was a member during 1917, filed its return of income on form 1065 on April 1,1918, and paid the profits tax computed thereon under section 209 of the Revenue Act of 1917 (40 Stat. 307). March 18, 1923, the Commissioner made a jeopardy assessment of $100,005.14, excess profits tax for 1917, against the partnership, and a claim in abatement was filed protesting tho amount of the tax assessed. 2. November…
1Opinion of the Court
LITTLETON, Judge.
The first contention of the plaintiff is that the written consent executed by him waiving the statute of limitation for assessment and collection of a deficiency against him for 1917 was executed after tho expiration of the statute of limitation; that it was obtained by duress, and was therefore invalid. Ho further insists that, since the period of limitation for making an additional assessment for 1917 expired prior to Juno 2, 3924, and the waiver in question was given after that date and before the enactment of the Revenue Act of 1928, the waiver in question is invalid…
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