AIKEN, ADMINISTRATRIX,

v.

LUCAS, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Aiken v. Burnet, 282 U.S. 277 (U.S. 1931)
  …53; and its decision was affirmed by"the Circuit Court of Appeals for the Eighth Circuit, 35 F. (2d) 620. This Court granted a petition for certiorari, the argument to ba “ limited to the questions concerning the validity and effect of the waivers,” 281 U. S. 713.. The Revenue Act of November 23, Í921, c. 136, § 250 (d), 42'Stat. 227, 265, provides a five-year period of limitation for the assessment and collection of income and excess profits taxes under earlier revenue acts. The five years from the filing…
• Magee v. United States, 282 U.S. 432 (U.S. 1931)
  …was brought in the Court of Claims in December, 1928, to recover the amount paid. The court dismissed the action, applying section 611 of the Revenue Act of 1928 (c. 852, 45 Stat. 791, 875), 37 Fed. (2d) 763. This Court granted a writ of certiorari, 281 U. S. 713.. , The questions , presented with respect to the construction and validity of section 611 are the same as those considered in Graham v. Goodcell, ante, p. 409. The petitioner contends, however, that this section does not apply to his case, upon th…
• Lektophone Corp. v. The Rola Co., 282 U.S. 168 (U.S. 1930)