BURNET, COMMISSIONER OF INTERNAL REVENUE,
v.
HENRY
BURNET, COMMISSIONER OF INTERNAL REVENUE,
HENRY
283 U.S. 229
Supreme Court of the United States (1931)
Positive Treatment
Also reported at: 75 L. Ed. 995 · 51 S. Ct. 416 · 1931 U.S. LEXIS 141 · SCDB 1930-047
Cited by 31 cases
Opinion of the Court
Mr. Justice Sutherland delivered the opinion of the Court.
The question in this case is the same as that which has been determined against the respondent in Burnet v. Houston, ante, p. 223. The subscription to the fund described in our opinion in that case was not made by respondent direct, but by her brother, Samuel F. Houston, acting as her agent. Otherwise the facts are the same; and upon the authority of the Houston case the judgment of the court below, 39 F. (2d) 358, is
Reversed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (17 total)
-
Sherwin v. United States, 320 F.2d 137 (9th Cir. 1963)…cceptance of the tax based on .■such determination and assessment, from reopening the case and making the further determination subsequently made by him.” That case was expressly approved ■and its rule adopted in Burnet v. Porter, 283 U.S. 230, 231, 51 S.Ct. 416, 75 L.Ed. 996.31 What this means is that notwithstanding the action taken upon the ■claim arising out of the loan, the Com■missioner had the right, as the cases just cited show, to change his ruling even on the claim as made, and any time thereafte…
-
Tonningsen v. Commissioner of Internal Revenue, 61 F.2d 199 (9th Cir. 1932)…ious determination from a re-examination and redetermination of tax liability. See McIlhenny v. Commissioner (C. C. A. 3) 39 F.(2d) 356, and Porter v. Commissioner, 39 F.(2d) 360, same court, both approved in Burnet, Com’r, v. Porter, 283 U. S. 230, 51 S. Ct. 416, 75 L. Ed. 996; Bonwit Teller & Co. v. Commissioner (C. C. A. 2) 53 F.(2d) 381, certiorari denied, 284 U. S. 690, 52 S. Ct. 266, 76 L. Ed. 582. Decision affirmed.…
-
Knapp-Monarch Co. v. Commissioner of Internal Revenue, 139 F.2d 863 (8th Cir. 1944)…id a tax which was lawful for it to pay. The decisions are numerous and without dissent that the Commissioner of Internal Revenue may re-examine and redetermine a taxpayer’s liability within the period of limitations. Burnet v. Porter, 283 U.S. 230, 51 S.Ct. 416, 75 L.Ed. 996; Commissioner v. Newport Industries, 7 Cir., 121 F. 2d 655; McIlhenny v. Commissioner, 3 Cir., 39 F. 2d 356; St. Louis Union Trust Co. v. United States, 8 Cir., 82 F. 2d 61. Under the law in force at the time the original ruling was m…
Previewing 3 of 17 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Henry v. Commissioner of Internal Revenue, 39 F.2d 358 (3d Cir. 1930)