MAGEE V. UNITED STATES, 282 U. S. 432 (1931)
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U.S. Supreme Court
Magee v. United States, 282 U.S. 432 (1931)
Magee v. United States
No. 65
Argued December 9, 1930
Decided January 26, 1931
282 U.S. 432
Syllabus
1. Decided in part upon the authority of Graham v. Goodcell, ante, p. 282 U. S. 409. P. 282 U. S. 433.
2. The time limitation on assessment prescribed by § 250(d) of the Revenue Act of 1921 was properly applicable to an additional assessment of 1916 income taxes, made in October, 1921, before the Act was passed. P. 282 U. S. 434.
3. A taxpayer who has benefited by his claim in abatement is not in a position to contest its legality. P. 282 U. S. 434.
37 F.2d 763, 68 Ct.Cls. 771, affirmed.
Certiorari, 281 U.S. 713, to review a judgment denying a claim for refund of an income tax payment.