|
Bulova Watch Co., Inc. v. United States, 365 U.S. 753 (1961)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Bulova Watch Co., Inc. v. United States, 365 U.S. 753 (1961)
Bulova Watch Co., Inc. v. United States No. 241 Argued March 27, 1961 Decided April 17, 1961 365 U.S. 753
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
When the Court of Claims has awarded a judgment against the United States to a taxpayer for an overpayment of excess profits taxes, plus interest thereon "as provided by law," determination of the allowance of interest on so much of the overpayment as was attributable to an unused excess profits credit carry-back is governed by § 3771(e) of the Internal Revenue Code of 1939, dealing specifically with interest on overpayments resulting from carry-backs, rather than by 28 U.S.C. § 2411(a), relating to interest on judgments for tax overpayments generally. Pp. 753-761.
Affirmed.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Bulova Watch Co., Inc. v. United States, 365 U.S. 753 (1961) in 365 U.S. 753 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=1WMHXCBPLKJL567.
MLA: U.S. Supreme Court. "Syllabus." Bulova Watch Co., Inc. v. United States, 365 U.S. 753 (1961), in 365 U.S. 753, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=1WMHXCBPLKJL567.
Harvard: U.S. Supreme Court, 'Syllabus' in Bulova Watch Co., Inc. v. United States, 365 U.S. 753 (1961). cited in 1961, 365 U.S. 753. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=1WMHXCBPLKJL567.
|