Legal Opinion
Burnet v. Chicago Railway Equipment Co.
Supreme Court of the United States
Decided January 5, 1931No. 231PublishedCited by 85 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
The Revenue Act of June 2, 1924, c. 234, § 278 (c), 43 Stat. 253, 300, provides concerning income and profits taxes under the Revenue Act of 1918: “Where both the Commissioner and the taxpayer have consented in writing to the assessment of the tax after the'time prescribed in section 277 for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon.” Section 277 (a) (2), 43 Stat. 299, provides that the tax “ shall be assessed within five years after the return was filed, and no proceeding in…
2Cases cited3 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Russell v. United StatesSupreme Court of the United States · 1929
- United States v. UpdikeSupreme Court of the United States · 1930
3Cited by85 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- 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
80 more not listed; retrieve them via the Exa API.