UNITED STATES SUPREME COURT DECISIONS ON-LINE

POTTSTOWN IRON CO. V. UNITED STATES, 282 U. S. 479 (1931)

Subscribe to Cases that cite 282 U. S. 479 RSS feed for this section

U.S. Supreme Court

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.


chanrobles.com