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Mascot Oil Co., Inc. v. United States, 282 U.S. 434 (1931)
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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.
Mascot Oil Co., Inc. v. United States, 282 U.S. 434 (1931)
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Mascot Oil Company Incorporated v. United States Nos. 400 , 416 , and 508 Argued December 11, 1930 Decided January 26, 1931 282 U.S. 434
CERTIORARI TO THE COURT OF CLAIMS AND THE
CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT
Syllabus
Section 1106(a) of the Revenue Act of 1926, provided, inter alia, that
The bar of the statute of limitation against the United States in respect of any internal revenue tax shall not only operate to bar the remedy, but shall extinguish the liability, but no credit or refund in respect of such tax shall be allowed unless the taxpayer has overpaid the tax.
Held that, whatever its proper construction, the fact that the taxes in question were collected while this section was in force did not save claims for refunds from § 611 of the Revenue Act of 1928. See Graham v. Goodcell, ante, p. 409.
42 F.2d 309, 70 Ct.Cls. 246, affirmed.
41 F.2d 886, 70 Ct.Cls. 119, reversed.
42 F.2d 214 reversed.
Certiorari (see post) to review judgments in suits to recover moneys collected as income and profits taxes. In the first case, the Court of Claims denied the claim; in the second, it allowed it, and, in the third, a recovery in the district court, 33 F.2d 135, was affirmed on appeal.
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Chicago: U.S. Supreme Court, "Syllabus," Mascot Oil Co., Inc. v. United States, 282 U.S. 434 (1931) in 282 U.S. 434 282 U.S. 435. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=BZZYKAWXKMXPJHQ.
MLA: U.S. Supreme Court. "Syllabus." Mascot Oil Co., Inc. v. United States, 282 U.S. 434 (1931), in 282 U.S. 434, page 282 U.S. 435. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=BZZYKAWXKMXPJHQ.
Harvard: U.S. Supreme Court, 'Syllabus' in Mascot Oil Co., Inc. v. United States, 282 U.S. 434 (1931). cited in 1931, 282 U.S. 434, pp.282 U.S. 435. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=BZZYKAWXKMXPJHQ.
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