US SUPREME COURT DECISIONS

UNITED STATES V. BOSTON BUICK CO., 282 U. S. 476 (1931)

Subscribe to Cases that cite 282 U. S. 476

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

Syllabus

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 chanrobles.com-red

Page 282 U. S. 477

forwarded to him by the Collector. United States v. Swift & Co., ante, p. 282 U. S. 468. P. 282 U. S. 478.

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.



























chanrobles.com



ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com