US SUPREME COURT DECISIONS

MAGEE V. UNITED STATES, 282 U. S. 432 (1931)

Subscribe to Cases that cite 282 U. S. 432

U.S. Supreme Court

Magee v. United States, 282 U.S. 432 (1931)

Magee v. United States

No. 65

Argued December 9, 1930

Decided January 26, 1931

282 U.S. 432

Syllabus

1. Decided in part upon the authority of Graham v. Goodcell, ante, p. 282 U. S. 409. P. 282 U. S. 433.

2. The time limitation on assessment prescribed by § 250(d) of the Revenue Act of 1921 was properly applicable to an additional assessment of 1916 income taxes, made in October, 1921, before the Act was passed. P. 282 U. S. 434. chanrobles.com-red

Page 282 U. S. 433

3. A taxpayer who has benefited by his claim in abatement is not in a position to contest its legality. P. 282 U. S. 434.

37 F.2d 763, 68 Ct.Cls. 771, affirmed.

Certiorari, 281 U.S. 713, to review a judgment denying a claim for refund of an income tax payment.



























chanrobles.com



ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com