ALABAMA

v.

UNITED STATES

Citator

Cited By

• W. P. Brown & Sons Lumber Co. v. Burnet, 282 U.S. 283 (U.S. 1931)
  …was not, 13 B. T. A. 1425; and its decision was affirmed by the Circuit Court of Appeals, 38 F. (2d) 425. This Court granted a writ of certiorari, the briefs and arguments to be “ limited to the question of the validity and effect of the waivers.” 281 U. S. 718. The jeopardy assessment was clearly made in time. The return was filed April 1, 1918; the assessment was [*286] made in March, 1923. By § 250 (d) of the Revenue Act of November 23, 1921, c. 136, 42 Stat. 227, 265, a period of five’ years from the…
• Alabama v. United States, 282 U.S. 502 (U.S. 1931)
  …he Government demurred on the ground that the petition does not set forth a cause of action within the jurisdiction of the Court. Th'e demurrer was sustained and the petition dismissed upon its merits. A writ of certiorari was granted by this Court. 281 U. S. 718. We are of opinion that the petition should be dismissed, not upon the merits, which would import jurisdiction to deal with them, but for want of jurisdiction under the Act establishing the powers of the Court of Claims. Judicial Code, § 145, U. S.…
• Moses v. United States (E.D.N.Y. 1930)
  …F.(2d) 563. It can be seen therefore that some form of this question has bieen before various courts with various results, and it is now stated that the question is pending before the United States Supreme Court. W. P. Brown & Co. v. Commissioner, 281 U. S. 718, 50 S. Ct. 466, 74 L. Ed. 1137, by .writ of certiorari. Suffice it to say that a Httle over two months after the receipt from plaintiffs of this paper and on July 14, 1923, the Commissioner duly signed a schedule of over-assessment, carrying into e…