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Magee v. United States, 282 U.S. 432 (1931)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Magee v. United States, 282 U.S. 432 (1931)
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Magee v. United States No. 65 Argued December 9, 1930 Decided January 26, 1931 282 U.S. 432
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. Decided in part upon the authority of Graham v. Goodcell, ante, p. 409. P. 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. 434.
3. A taxpayer who has benefited by his claim in abatement is not in a position to contest its legality. P. 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.
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Chicago: U.S. Supreme Court, "Syllabus," Magee v. United States, 282 U.S. 432 (1931) in 282 U.S. 432 282 U.S. 433. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2WIHK7F4EM74FAU.
MLA: U.S. Supreme Court. "Syllabus." Magee v. United States, 282 U.S. 432 (1931), in 282 U.S. 432, page 282 U.S. 433. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2WIHK7F4EM74FAU.
Harvard: U.S. Supreme Court, 'Syllabus' in Magee v. United States, 282 U.S. 432 (1931). cited in 1931, 282 U.S. 432, pp.282 U.S. 433. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2WIHK7F4EM74FAU.
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