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Hooper v. Comm'r

4 Cited authorities

  1. Burnet v. Willingham L. T. Co.

    282 U.S. 437 (1931)   Cited 62 times
    In Burnet an assessment for unpaid taxes under the Revenue Act of 1921 was required to be made "within four years after the return was filed"; the return was filed on March 15, 1922, and the assessment was made on March 15, 1926.

  2. Sheets v. Selden

    74 U.S. 416 (1868)   Cited 53 times
    In Sheets v. Selden, 7 Wall. 416, 19 L. Ed. 166, the lease provided that all the rights and privileges of the lessee should cease and determine if any rent should remain unpaid for one month from the time it became due, and the lessor was given the right to enter and take possession of the premises.

  3. Sheets v. Selden's Lessee

    69 U.S. 177 (1864)   Cited 42 times
    Stating as a general rule of statutory construction that a cause of action measured "from . . . a date named" excludes the day thus designated

  4. In re Anttonen

    293 F. 473 (D. Or. 1923)

    293 F. 473 (D.Or. 1923) In re ANTTONEN. No. 3244. United States District Court, D. Oregon. October 29, 1923 W. K. Royal, of Portland, Or., for petitioner. V. W. Tomlinson, U.S. Naturalization Examiner, of Portland, Or., for the United States. WOLVERTON, District Judge. Petitioner is a native of Finland. He made a declaration of intention to become a citizen of the United States on July 16, 1908, but allowed it to lapse, in that he failed to file his petition to be admitted as a citizen within seven