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WELCH V. OBISPO OIL CO., 301 U. S. 190 (1937)

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U.S. Supreme Court

Welch v. Obispo Oil Co., 301 U.S. 190 (1937)

Welch v. Obispo Oil Co.

No. 602

Argued March 10, 11, 1937

Decided April 26, 1937

301 U.S. 190

Syllabus

Where a taxpayer's profits tax has been determined by the Commissioner under §§ 327 and 328 of the Revenue Act of 1918, the District Court and the Circuit Court of Appeals are without jurisdiction to entertain an action for a refund of part of the accompanying income tax on the ground that the income was erroneously determined. P. 301 U. S. 194.

85 F.2d 860 reversed.

Certiorari, 300 U.S. 647, to review a judgment sustaining jurisdiction over a suit to recover money exacted as income tax, and increasing the amount allowed by the District Court. chanrobles.com-red

Page 301 U. S. 191


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