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LUCAS v. PILLIOD LUMBER CO.

No. 356.

281 U.S. 245 (1930)

LUCAS, COMMISSIONER OF INTERNAL REVENUE, v. THE PILLIOD LUMBER COMPANY.

Supreme Court of United States.

Decided April 14, 1930.

Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Messrs. Claude R. Branch, Sewall Key, and Barham R. Gary, Special Assistants to the Attorney General, were on the brief, for petitioner.

Mr. Henry M. Ward, with whom Mr. Herbert W. Nauts was on the brief, for respondent.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Using therefor what is known as "Form 1031T," on March 14, 1919, respondent, Pilliod Lumber Company, executed and filed with the Collector of Internal Revenue a tentative return and estimate of corporate income and profits taxes for 1918, signed and sworn to by its president and treasurer. At the same time it remitted $1,000, one-fourth of the estimated taxes, and requested an extension of forty-five days...

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