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Lucas v. Pilliod Lumber Co., 281 U.S. 245 (1930)
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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.
Lucas v. Pilliod Lumber Co., 281 U.S. 245 (1930)
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Lucas v. Pilliod Lumber Co. No. 356 Argued January 14, 1930 Decided April 14, 1930 281 U.S. 245
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
1. The five-year period of limitations prescribed by the Revenue Act of 1924, § 277(a)(2), limiting the time within which after the filing of a return taxes under the Revenue Act of 1918 might be determined and assessed, does not begin to run from the time of the filing of a "tentative return," nor from the time of the filing of a return not verified by the proper corporate officers as required by § 239 of the Act of 1918. P. 247.
2. A statute of limitations runs against the government only when it assents and upon the conditions prescribed. P. 249.
3. The requirement of § 239 of the Revenue Act of 1918 that returns of corporations shall be sworn to as specified, is not subject to waiver. Id.
33 F.2d 245 reversed.
Certiorari, 280 U.S. 544, to review a decree of the circuit court of appeals which reversed a decision of the Board of Tax Appeals, 7 B.T.A. 591, sustaining an assessment of deficiency in income and profits taxes of respondent.
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Chicago: U.S. Supreme Court, "Syllabus," Lucas v. Pilliod Lumber Co., 281 U.S. 245 (1930) in 281 U.S. 245 281 U.S. 246. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=ENITAZHA1Y9DCRJ.
MLA: U.S. Supreme Court. "Syllabus." Lucas v. Pilliod Lumber Co., 281 U.S. 245 (1930), in 281 U.S. 245, page 281 U.S. 246. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ENITAZHA1Y9DCRJ.
Harvard: U.S. Supreme Court, 'Syllabus' in Lucas v. Pilliod Lumber Co., 281 U.S. 245 (1930). cited in 1930, 281 U.S. 245, pp.281 U.S. 246. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=ENITAZHA1Y9DCRJ.
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