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Burnet v. Willingham Loan & Trust Co., 282 U.S. 437 (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.
Burnet v. Willingham Loan & Trust Co., 282 U.S. 437 (1931)
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Burnet v. Willingham Loan & Trust Company No. 53 Argued January 13, 1931 Decided January 26, 1931 282 U.S. 437
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
Under the Revenue Acts of 1918 and 1921, which provide, respectively, as to the time within which assessments may be made, "within five years after the return was due or was made" and "within four year after the return was filed," the day on which the return is filed is properly excluded from the computation of the period of limitation. P. 439.
36 F.2d 49 reversed.
Certiorari, 281 U.S. 710, to review a judgment reversing, on appeal, a ruling of the Board of Tax Appeals, 15 B.T.A. 931, which sustained assessments of income and profits taxes made by the Commissioner.
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Chicago: U.S. Supreme Court, "Syllabus," Burnet v. Willingham Loan & Trust Co., 282 U.S. 437 (1931) in 282 U.S. 437 282 U.S. 438. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=3QNHQ5MUNI8V9GU.
MLA: U.S. Supreme Court. "Syllabus." Burnet v. Willingham Loan & Trust Co., 282 U.S. 437 (1931), in 282 U.S. 437, page 282 U.S. 438. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=3QNHQ5MUNI8V9GU.
Harvard: U.S. Supreme Court, 'Syllabus' in Burnet v. Willingham Loan & Trust Co., 282 U.S. 437 (1931). cited in 1931, 282 U.S. 437, pp.282 U.S. 438. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=3QNHQ5MUNI8V9GU.
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