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RUSSELL v. UNITED STATES

No. 58.

278 U.S. 181 (1929)

RUSSELL ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided January 2, 1929.

Attorney(s) appearing for the Case

Messrs. Douglas Arant and Wm. S. Pritchard, with whom Messrs. Lee C. Bradley, Jr., and John D. Higgins were on the brief, for petitioners.

Mr. Edwin G. Davis, with whom Solicitor General Mitchell, Assistant Attorney General Mabel Walker Willebrandt, and Messrs. Sewall Key and J. Louis Monarch were on the brief, for the United States.

Messrs. J. Robert Sherrod, Joseph D. Peeler, and Ward Loveless; John E. Hughes; Louis O. Van Doren, Wm. R. Conklin, and Edward S. Bentley; J.C. Murphy; and Clarence N. Goodwin, filed briefs, as amici curiae, by special leave of Court.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

The United States by bill filed January 23, 1925, sought to recover from petitioners, stockholders of the Pine Lumber Company, additional income and profit taxes for the year 1918 assessed against that Corporation in March, 1924. The Company made a return to the Collector for 1918 on June 12, 1919, and afterwards paid the amount indicated thereby.

Petitioners claimed the suit was barred under the limitation...

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