Legal Opinion
Magee v. United States
Supreme Court of the United States
Decided January 26, 1931No. 65PublishedCited by 28 opinions
1Opinion of the CourtChief Justice Hughes
delivered. the opinion of the Court.
The petitioner filed his income tax return for 1916 in February, 1917. In October, 1921, the Commissioner of Internal Revenue assessed an additional tax, and in November, 1921, the petitioner filed a claim in abatement. In 1924, the Commissioner allowed the claim in abatement for a portion of the amount claimed and rejected it as to the residue, which the petitioner then paid, upon the collector’s demand. In December, 1927, the petitioner filed a claim for refund, which was rejected, ■whereupon this suit was brought in the Court of Claims in December, 1928,…
2Cases cited2 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- United States v. John Barth Co.Supreme Court of the United States · 1929
3Cited by28 opinions
- Clemon J. And Ivy C. Herrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Hartwell Mills v. RoseCourt of Appeals for the Fifth Circuit · 1932
- Springfield Street Railway Company v. The United StatesUnited States Court of Claims · 1963
- Moran v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1933
- United States v. First Huntington Nat. BankDistrict Court, S.D. West Virginia · 1940
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