Legal Opinion
W. P. Brown & Sons Lumber Co. v. Burnet
Supreme Court of the United States
Decided January 5, 1931No. 115PublishedCited by 54 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
On April 1, 1918, W. P. Brown & Sons Lumber Company filed its income and profits tax return for the year 1917. The tax thereon was duly paid. On March 6, 1923, the Bureau of Internal Revenue duly mailed to the taxpayer notice of a deficiency. A timely appeal was taken to the Commissioner who had meanwhile, in March, 1923, made a jeopardy assessment. On March 27, 1923, the taxpayer filed a claim for abatement. On June 4, 1924, this claim and the appeal were sent by the Income Tax Unit to the Committee on Appeals and Review. 1 On October…
2Cases cited4 opinions
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- United States v. Nashville, C. & St. L. RyCourt of Appeals for the Sixth Circuit · 1918
- United States v. Chicago & E. I. Ry. Co.District Court, N.D. Illinois · 1924
- Du Pont v. GrahamDistrict Court, D. Delaware · 1922
3Cited by54 opinions
- John Walsonavich, Individually and Trading as Service Electric Company v. United StatesCourt of Appeals for the Third Circuit · 1964
- Helvering v. Newport Co.Supreme Court of the United States · 1934
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
- Crown Willamette Paper Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1936
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
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