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BURNET v. RAILWAY EQUIPMENT CO.

No. 231.

282 U.S. 295 (1931)

51 S.Ct. 137

75 L.Ed. 349

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. CHICAGO RAILWAY EQUIPMENT COMPANY.

Supreme Court of United States.

Decided January 5, 1931.

Attorney(s) appearing for the Case

Assistant Attorney General Rugg, with whom Solicitor General Thacher and Messrs. Claude R. Branch, Special Assistant to the Attorney General, Joseph H. Sheppard, and Bradley B. Gilman were on the brief, for petitioner.

Mr. Henry W. Price, with whom Mr. W.S. Oppenheim was on the brief, for respondent.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

The Revenue Act of June 2, 1924, c. 234, § 278 (c), 43 Stat. 253, 300, provides concerning income and profits taxes under the Revenue Act of 1918: "Where both the Commissioner and the taxpayer have consented in writing to the assessment of the tax after the time prescribed in section 277 for its assessment the tax may be assessed at any time prior to the expiration...

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