McDonnell v. United States, 288 U.S. 420 (1933)

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McDonnell v. United States

No. 330

Argued January 17, 1933
Decided March 13, 1933 *
288 U.S. 420

CERTIORARI TO THE COURT OF CLAIMS

Syllabus

1. Paragraph (e) of § 278 of the Revenue Act of June 2, 1924, providing:

This section shall not (1) authorize the assessment of a tax or the collection thereof by distraint or by a proceeding in court if, at the time of the enactment of this Act, such assessment, distraint, or proceeding was barred by the period of limitation then in existence, or (2) affect any assessment made or distraint or proceeding in court begun, before the enactment of this Act,

does not render invalid waivers executed after the date of the Act with respect to income taxes, the assessment and collection of which had become barred before that date. P. 422.

2. The purpose of paragraph (d) of § 250 of the Revenue Act of 1921 and paragraph (c) of § 278 of the Revenue Act of 1924 was not to grant authority for waivers or to limit their effect, but to remove doubt of their validity by expressly recognizing them. P. 423.

3. Paragraph (e) of § 278 of the 1924 Act does not qualify paragraph (c). P. 424.

75 Ct.Cls. 155; id. 186; 59 F.2d 290, affirmed.

Certiorari, 287 U.S. 589, to review a judgment rejecting claims for the recovery of money paid under income tax assessments.