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. chanrobles.com-red

Page 288 U. S. 421


ChanRobles Professional Review, Inc.

ChanRobles Professional Review, Inc. : www.chanroblesprofessionalreview.com
ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com
ChanRobles CPA Review Online

ChanRobles CPALE Review Online : www.chanroblescpareviewonline.com
ChanRobles Special Lecture Series

ChanRobles Special Lecture Series - Memory Man : www.chanroblesbar.com/memoryman