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PACIFIC COAST CO. v. McLAUGHLIN

No. 518.

288 U.S. 426 (1933)

PACIFIC COAST STEEL CO. v. McLAUGHLIN.

Supreme Court of United States.

Decided March 13, 1933.

Attorney(s) appearing for the Case

Mr. George H. Koster, with whom Mr. Ralph W. Smith was on the brief, for petitioner.

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Whitney North Seymour, Sewall Key, J.P. Jackson, and Wm. H. Riley, Jr., were on the brief, for respondent.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

McDonnell v. United States, decided this day, ante, p. 420, involved the question of the effect of § 278 (e) on assessment waivers where the period for assessment had expired before the effective date of the Act of 1924. This case involves the effect of that section on collection waivers where the period for collection had expired before the...

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