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Russell v. United States, 278 U.S. 181 (1929)
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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.
Russell v. United States, 278 U.S. 181 (1929)
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Russell v. United States No. 58 Argued November 22, 1928 Decided January 2, 1929 278 U.S. 181
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
1. The Revenue Act of 1921 limited the time within which income and profits taxes imposed by the Act of 1918 might be assessed, and within which suit might be brought to collect them, to five years from the filing of the return. Section 277 of the Revenue Act of 1924 preserves the same limitation generally, but where assessment is made within the prescribed period, § 278 permits suit to be brought within six years from the assessment, that section declaring, however, that it shall not authorize any suit barred by existing limitation, or "affect any assessment" made before the date of the Act. Held, considering these and other features of the 1924 Act, that the provision extending the time for suit should be construed prospectively as relating only to assessments made after that Act was passed. P. 185.
2. Changes introduced by a later Act cannot authorize construction of an earlier one not consonant with its language. P. 188.
22 F.2d 249 reversed.
Certiorari, 276 U.S. 612, to a judgment of the circuit court of appeals which reversed a decree dismissing a bill brought by the United States against the stockholders to recover the amount of income and profits taxes which had been assessed against a corporation before it was dissolved and its assets distributed among the defendants.
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Chicago: U.S. Supreme Court, "Syllabus," Russell v. United States, 278 U.S. 181 (1929) in 278 U.S. 181 278 U.S. 182. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=KWFIY7XXD7LJF8R.
MLA: U.S. Supreme Court. "Syllabus." Russell v. United States, 278 U.S. 181 (1929), in 278 U.S. 181, page 278 U.S. 182. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=KWFIY7XXD7LJF8R.
Harvard: U.S. Supreme Court, 'Syllabus' in Russell v. United States, 278 U.S. 181 (1929). cited in 1929, 278 U.S. 181, pp.278 U.S. 182. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=KWFIY7XXD7LJF8R.
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