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United States v. Price, 361 U.S. 304 (1960)
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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.
United States v. Price, 361 U.S. 304 (1960)
United States v. Price No. 48 Argued December 9, 1959 Decided January 18, 1960 361 U.S. 304
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
Under § 272(a)(1) of the Internal Revenue Code of 1939, as amended, failure of the Commissioner of Internal Revenue to send to a taxpayer a 90-day notice of a deficiency in his income tax return does not bar an action by the United States to collect such deficiency and statutory interest thereon when the taxpayer had executed and filed, under § 272(d), a waiver of the restrictions of § 272(a) on the assessment and collection of deficiencies, since § 272(d) authorizes the filing of such a waiver "at any time," and not only after the issuance of a 90-day notice of a deficiency. Pp. 304-313.
263 F.2d 382 reversed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Price, 361 U.S. 304 (1960) in 361 U.S. 304 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=E1WU2GMCV6SS82A.
MLA: U.S. Supreme Court. "Syllabus." United States v. Price, 361 U.S. 304 (1960), in 361 U.S. 304, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=E1WU2GMCV6SS82A.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Price, 361 U.S. 304 (1960). cited in 1960, 361 U.S. 304. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=E1WU2GMCV6SS82A.
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