US SUPREME COURT DECISIONS
POTTSTOWN IRON CO. V. UNITED STATES, 282 U. S. 479 (1931)
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Pottstown Iron Co. v. United States, 282 U.S. 479 (1931)
Pottstown Iron Company v. United States
No. 113
Argued January 9, 1931
Decided February 2, 1931
282 U.S. 479
Syllabus
Interest on a credit for overpayment of an income and excess profits tax, is computed under the statutory provision for interest in force when the credit was allowed, and allowance of credit in this case took place when the Commissioner of Internal Revenue approved the schedule of refunds and credits received from the Collector. United States v. Swift & Co., ante, p. 282 U. S. 468. P. 282 U. S. 480.
40 F.2d 142 affirmed.
Certiorari, 281 U.S. 717, to review a judgment of the Court of Claims allowing a claim for interest on the credit of overpaid taxes.
