US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

PACIFIC NATIONAL CO. V. WELCH, 304 U. S. 191 (1938)

Subscribe to Cases that cite 304 U. S. 191 RSS feed for this section

U.S. Supreme Court

Pacific National Co. v. Welch, 304 U.S. 191 (1938)

Pacific National Co. v. Welch

No. 528

Argued March 3, 1938

Decided May 2, 1938

304 U.S. 191


A taxpayer who, in his income tax return for 1928, reported income from sale of property according to the deferred payment method, although he might have used the installment method, is not entitled, upon a claim for refund, after the time for filing the return has expired, to have the income computed according to the installment method, at least where it is not shown that the deferred payment method, rightly applied, does not clearly reflect his income. P. 304 U. S. 192.

91 F.2d 590 affirmed.

Certiorari, 302 U.S. 679, to review the affirmance of a judgment rejecting a claim for refund of income taxes.

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™