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Bemis Bro. Bag Co. v. United States, 289 U.S. 28 (1933)
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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.
Bemis Bro. Bag Co. v. United States, 289 U.S. 28 (1933)
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Bemis Bro. Bag Co. v. United States No. 515 Argued February 13, 14, 1933 Decided March 13, 1933 289 U.S. 28
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
A claim for a tax refund giving notice that, in the assessment of excess profits, items have been erroneously omitted from invested capital, and praying for a special assessment under §§ 327(a) and 328, Revenue Act of 1918 on the ground that invested capital cannot be determined in the ordinary way, is amendable, after the period for filing original claims has expired, by adding an alternative prayer that, if the special assessment be denied, the omitted items may be restored to invested capital and the tax be recalculated on that basis. United States v. Henry Prentiss & Co., 288 U.S. 73; United States v. Factors & Finance Co., 288 U.S. 89. P. 33.
60 F.2d 944 reversed.
Certiorari, 288 U.S. 594, to review a judgment of the Circuit Court of Appeals which affirmed a judgment of the District Court rejecting a claim for refund of income and excess profits taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Bemis Bro. Bag Co. v. United States, 289 U.S. 28 (1933) in 289 U.S. 28 289 U.S. 29. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=DH3XX33GNATQ9HF.
MLA: U.S. Supreme Court. "Syllabus." Bemis Bro. Bag Co. v. United States, 289 U.S. 28 (1933), in 289 U.S. 28, page 289 U.S. 29. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=DH3XX33GNATQ9HF.
Harvard: U.S. Supreme Court, 'Syllabus' in Bemis Bro. Bag Co. v. United States, 289 U.S. 28 (1933). cited in 1933, 289 U.S. 28, pp.289 U.S. 29. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=DH3XX33GNATQ9HF.
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