McEACHERN v. ROSE

No. 6.

302 U.S. 56 (1937)

McEACHERN, ADMINISTRATOR, v. ROSE, FORMER COLLECTOR.

Supreme Court of United States.

Decided November 8, 1937.


Attorney(s) appearing for the Case

Mr. William A. Sutherland, with whom Mr. Joseph B. Brennan was on the brief, for petitioner.

Mr. Guy Patten, with whom Solicitor General Reed, Assistant Attorney General Morris and Messrs. Sewall Key, Harry Marselli and F.A. LeSourd were on the brief, for respondent.

By leave of Court, a brief was filed by Mr. Robert Ash, as amicus curiae, supporting the petitioner.


MR. JUSTICE STONE delivered the opinion of the Court.

This petition for certiorari raises the question whether overpayments of income taxes for the calendar years 1929, 1930 and 1931 are so related to a tax on income which should have been but was not assessed against the taxpayer for the year 1928, as to preclude recovery of the overpayments although collection of the 1928 tax is barred by the statute of limitations.

In 1924 petitioner's decedent sold five...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases