Burnet v. Willingham Loan & Trust Co.
282 U.S. 437 (1931)

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U.S. Supreme Court

Burnet v. Willingham Loan & Trust Co., 282 U.S. 437 (1931)

Burnet v. Willingham Loan & Trust Company

No. 53

Argued January 13, 1931

Decided January 26, 1931

282 U.S. 437

Syllabus

Under the Revenue Acts of 1918 and 1921, which provide, respectively, as to the time within which assessments may be made, "within five years after the return was due or was made" and

Page 282 U. S. 438

"within four year after the return was filed," the day on which the return is filed is properly excluded from the computation of the period of limitation. P. 282 U. S. 439.

36 F.2d 49 reversed.

Certiorari, 281 U.S. 710, to review a judgment reversing, on appeal, a ruling of the Board of Tax Appeals, 15 B.T.A. 931, which sustained assessments of income and profits taxes made by the Commissioner.

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