U.S. Supreme Court
United States v. Boston Buick Co., 282 U.S. 476 (1931)
United States v. Boston Buick Company
Nos. 42 and 43
Argued January 8, 9, 1931
Decided February 2, 1931
282 U.S. 476
1. Interest on a credit allowed a taxpayer because of overpayment of income and excess profits taxes must be computed according to the statutory provision for interest in force at the time of such allowance. P. 282 U. S. 478.
2. The allowance of credits in these cases was the Commissioner's approval of the schedule of refunds and credits which had been chanroblesvirtualawlibrary
35 F.2d 560 affirmed.
Certiorari, 281 U.S. 709, to review affirmances of two recoveries by taxpayers in the district court (see 27 F.2d 395; 31 id. 628) in actions for interest upon overpayments of income and profits taxes. The overpayments had been applied as credits against taxes due for other years.