|
|
Pacific Coast Steel Co. v. McLaughlin, 288 U.S. 426 (1933)
Contents:
Show Summary
Hide Summary
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.
Pacific Coast Steel Co. v. McLaughlin, 288 U.S. 426 (1933)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 288 U.S. 420, click here.
Pacific Coast Steel Co. v. McLaughlin No. 518 Argued February 15, 1933 Decided March 13, 1933 288 U.S. 426
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
1. Clause (2) of paragraph (e) of § 278 of the Revenue Act of 1924, which declares that that section shall not "affect any assessment made . . . before the enactment of this Act," does not render inoperative the provisions of paragraph (c) of the same section authorizing waivers with respect to taxes of which the assessment had been made but the collection had become barred prior to the date of the Act. P. 428.
2. Waivers given after the date of the Revenue Act of 1924 with respect to the collection of taxes barred before that date are not invalid under clause (1), paragraph (e) of § 278 of that Act. See McDonnell v. United States, ante p. 420. P. 429.
61 F.2d 73 affirmed.
Certiorari, 287 U.S. 595, to review a judgment rejecting a claim for money collected as income and excess profits taxes.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Pacific Coast Steel Co. v. McLaughlin, 288 U.S. 426 (1933) in 288 U.S. 426 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=9767WEMTXQHU6G5.
MLA:
U.S. Supreme Court. "Syllabus." Pacific Coast Steel Co. v. McLaughlin, 288 U.S. 426 (1933), in 288 U.S. 426, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=9767WEMTXQHU6G5.
Harvard:
U.S. Supreme Court, 'Syllabus' in Pacific Coast Steel Co. v. McLaughlin, 288 U.S. 426 (1933). cited in 1933, 288 U.S. 426. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=9767WEMTXQHU6G5.
|