United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931)

Name: United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931) - Syllabus
Author: U.S. Supreme Court

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United States v. Felt & Tarrant Manufacturing Company

No. 116

Argued March 3, 1931
Decided April 13, 1931
283 U.S. 269

CERTIORARI TO THE COURT OF CLAIMS

Syllabus

1. Section 1318 of the Revenue Act of 1921, which makes the filing of a claim for refund a prerequisite to suit for recovery of an internal revenue tax, is not complied with by the filing of a paper which gives no notice of the amount or nature of the claim for which the suit is brought and refers to no facts upon which it may be founded. P. 272.

2. Likelihood that the claim, if filed, will be rejected because of previous rulings of the Treasury on the question involved does not dispense with the necessity of filing it. P. 273.

69 Ct.Cls. 204, 37 F.2d 977, reversed.

Certiorari, 281 U.S. 719, to review a judgment sustaining a claim for repayment of money collected as income and profits taxes.

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Chicago: U.S. Supreme Court, "Syllabus," United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931) in 283 U.S. 269 283 U.S. 270. Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=384TDJYFYEF9TEQ.

MLA: U.S. Supreme Court. "Syllabus." United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931), in 283 U.S. 269, page 283 U.S. 270. Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=384TDJYFYEF9TEQ.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931). cited in 1931, 283 U.S. 269, pp.283 U.S. 270. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=384TDJYFYEF9TEQ.