Pottstown Iron Co. v. United States, 282 U.S. 479 (1931)

Name: Pottstown Iron Co. v. United States, 282 U.S. 479 (1931) - Syllabus
Author: U.S. Supreme Court

Pottstown Iron Company v. United States

No. 113

Argued January 9, 1931
Decided February 2, 1931
282 U.S. 479

CERTIORARI TO THE COURT OF CLAIMS

Syllabus

Interest on a credit for overpayment of an income and excess profits tax, is computed under the statutory provision for interest in force when the credit was allowed, and allowance of credit in this case took place when the Commissioner of Internal Revenue approved the schedule of refunds and credits received from the Collector. United States v. Swift & Co., ante, p. 468. P. 480.

40 F.2d 142 affirmed.

Certiorari, 281 U.S. 717, to review a judgment of the Court of Claims allowing a claim for interest on the credit of overpaid taxes.

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Chicago: U.S. Supreme Court, "Syllabus," Pottstown Iron Co. v. United States, 282 U.S. 479 (1931) in 282 U.S. 479 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=ABWYKLF739G4ZFW.

MLA: U.S. Supreme Court. "Syllabus." Pottstown Iron Co. v. United States, 282 U.S. 479 (1931), in 282 U.S. 479, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=ABWYKLF739G4ZFW.

Harvard: U.S. Supreme Court, 'Syllabus' in Pottstown Iron Co. v. United States, 282 U.S. 479 (1931). cited in 1931, 282 U.S. 479. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=ABWYKLF739G4ZFW.