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

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
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 : www.chanroblesbar.com 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 www.chanrobles.com


WILSON & CO., INC. V. UNITED STATES, 311 U. S. 104 (1940)

Subscribe to Cases that cite 311 U. S. 104 RSS feed for this section

U.S. Supreme Court

Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940)

Wilson & Co., Inc. v. United States

No. 23

Argued October 22, 23, 1940

Decided November 18, 1940*

311 U.S. 104

Syllabus

1. Claims to refunds by exporters of products upon which processing or floor stock taxes had been paid under the Agricultural Adjustment Act held governed by § 601(a) of the Revenue Act of 1936 (which reenacted § 17(a) of the Agricultural Adjustment Act), where claimants disavow any attempt to proceed under Title VII of the Act. P. 311 U. S. 105.

2. Where, in the case of a claim for refund governed by § 601(a) of the Revenue Act of 1936, the record does not show the ground of denial by the Commissioner of Internal Revenue, the Court of Claims is without jurisdiction to review the Commissioner's determination. Revenue Act of 1936, § 601(e). P. 311 U. S. 106.

90 Ct.Cls. 131; 30 F.Supp. 672, affirmed.

Certiorari, 309 U.S. 651, to review the dismissal of petitions in three cases for refunds of processing and floor taxes paid under the Agricultural Adjustment Act upon products subsequently exported.





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED