Legal Opinion
Aiken v. Burnet
Supreme Court of the United States
Decided January 5, 1931No. 69PublishedCited by 81 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
On March 30,1918, Aiken filed his return of income.and excess profits taxes for the year 1917. On March 12,1925. the Commissioner made a jeopardy assessment which, upon a claim for abatement, he reduced, on October 7, 1926. Aiken thereupon appealed to the Board of,Tax Appeals on the grounds that the jeopardy assessment had been erroneously computed, and that both assessment and' collection were barred by the statute of limitations. The Commissioner’s determination was affirmed by the Board, 10 B. T. A. 553; and its decision was affirmed…
2Cases cited5 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Russell v. United StatesSupreme Court of the United States · 1929
- Woods v. LewellynCourt of Appeals for the Third Circuit · 1918
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
3Cited by81 opinions
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- John Walsonavich, Individually and Trading as Service Electric Company v. United StatesCourt of Appeals for the Third Circuit · 1964
- Stern Bros. & Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1931
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
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