|
|
Cherry Cotton Mills, Inc. v. United States, 327 U.S. 536 (1946)
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.
Cherry Cotton Mills, Inc. v. United States, 327 U.S. 536 (1946)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 327 U.S. 515, click here.
Cherry Cotton Mills, Inc. v. United States No. 187 Argued December 14, 1945 Decided March 25, 1946 327 U.S. 536
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. Under 28 U.S.C. 250(2), giving the Court of Claims jurisdiction to hear and determine
All set-offs, counterclaims . . . or other demands whatsoever on the part of the Government . . . against any claimant against the Government in said Court,
it is within the jurisdiction of the Court of Claims, in a suit against the Government for a refund of taxes, to hear and determine a counterclaim of the Government based upon a debt owed by claimant to the Reconstruction Finance Corporation. P. 539.
2. That Congress chose to call the RFC a corporation does not alter its characteristics so as to make it something other than it actually is, an agency selected by the Government to accomplish purely governmental purposes, notwithstanding the fact that, in other situations and with relation to other statutes, this Court has applied the doctrine of governmental immunity or priority rather strictly. P. 539.
3. The jurisdiction of the Court of Claims to hear and determine counterclaims is in no way dependent upon the preliminary intra-governmental steps which precede court action -- such as directions issued by the General Accounting Office to the Treasury. P. 538.
103 Ct.Cls. 243, 59 F.Supp. 122, affirmed.
Petitioner sued the Government for a tax refund in the Court of Claims. The Government filed a counterclaim for a debt owed by petitioner to the RFC. The Court of Claims overruled a challenge of its jurisdiction under 28 U.S.C. 250(2) and rendered judgment for the United States and against petitioner for the amount it owed the RFC less the amount of the tax refund. 103 Ct.Cls. 243, 59 F.Supp. 122. This Court granted certiorari. 326 U.S. 705. Affirmed, p. 540.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Cherry Cotton Mills, Inc. v. United States, 327 U.S. 536 (1946) in 327 U.S. 536 327 U.S. 537. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=EMUTBLYGAE1UPIN.
MLA: U.S. Supreme Court. "Syllabus." Cherry Cotton Mills, Inc. v. United States, 327 U.S. 536 (1946), in 327 U.S. 536, page 327 U.S. 537. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=EMUTBLYGAE1UPIN.
Harvard: U.S. Supreme Court, 'Syllabus' in Cherry Cotton Mills, Inc. v. United States, 327 U.S. 536 (1946). cited in 1946, 327 U.S. 536, pp.327 U.S. 537. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=EMUTBLYGAE1UPIN.
|