US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

MCDONNELL V. UNITED STATES, 288 U. S. 420 (1933)

Subscribe to Cases that cite 288 U. S. 420 RSS feed for this section

U.S. Supreme Court

McDonnell v. United States, 288 U.S. 420 (1933)

McDonnell v. United States

No. 330

Argued January 17, 1933

Decided March 13, 1933*

288 U.S. 420


1. Paragraph (e) of § 278 of the Revenue Act of June 2, 1924, providing:

"This section shall not (1) authorize the assessment of a tax or the collection thereof by distraint or by a proceeding in court if, at the time of the enactment of this Act, such assessment, distraint, or proceeding was barred by the period of limitation then in existence, or (2) affect any assessment made or distraint or proceeding in court begun, before the enactment of this Act,"

does not render invalid waivers executed after the date of the Act with respect to income taxes, the assessment and collection of which had become barred before that date. P. 288 U. S. 422.

2. The purpose of paragraph (d) of § 250 of the Revenue Act of 1921 and paragraph (c) of § 278 of the Revenue Act of 1924 was not to grant authority for waivers or to limit their effect, but to remove doubt of their validity by expressly recognizing them. P. 288 U. S. 423.

3. Paragraph (e) of § 278 of the 1924 Act does not qualify paragraph (c). P. 288 U. S. 424.

75 Ct.Cls. 155; id. 186; 59 F.2d 290, affirmed.

Certiorari, 287 U.S. 589, to review a judgment rejecting claims for the recovery of money paid under income tax assessments. chanroblesvirtualawlibrary

Page 288 U. S. 421

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™