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Williamsport Wire Rope Co. v. United States, 277 U.S. 551 (1928)
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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.
Williamsport Wire Rope Co. v. United States, 277 U.S. 551 (1928)
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Williamsport Wire Rope Co. v. United States No. 337 Argued April 24, 25, 1928 Decided June 4, 1928 277 U.S. 551
CERTIORARI TO THE COURT OF CLAIM.
Syllabus
1. The power of the Commissioner of Internal Revenue in determining whether a corporation is entitled, under § 327(a) and (b) of the Revenue Act of 1918, to have its war and excess profits taxes fixed by a special assessment under § 328 by a comparison with the taxes of other representative corporations engaged in a like or similar trade or business is discretionary in character, and the power of the Board of Tax Appeals in reviewing such determination under the Revenue Act of 1924 is likewise discretionary, and executive, in character. Pp. 558, 562.
2. Under the Act of 1918, the Court of Claims, in a suit to recover taxes alleged to have been illegally collected, was without jurisdiction to review a determination of the Commissioner refusing a special assessment under §§ 327 and 328; nor was such jurisdiction conferred on that court as the result of the provision made in the Act of 1924 for review of the Commissioner’s determination by the Board of Tax Appeals. Pp. 561-562.
63 Ct.Cls. 463 affirmed.
Certiorari, 275 U.S. 520, to a judgment of the Court of Claims dismissing, for want of jurisdiction, a claim for the amount of an alleged overpayment of war and excess profits taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Williamsport Wire Rope Co. v. United States, 277 U.S. 551 (1928) in 277 U.S. 551 277 U.S. 554. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=G76F77QYDB3JJQ2.
MLA: U.S. Supreme Court. "Syllabus." Williamsport Wire Rope Co. v. United States, 277 U.S. 551 (1928), in 277 U.S. 551, page 277 U.S. 554. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=G76F77QYDB3JJQ2.
Harvard: U.S. Supreme Court, 'Syllabus' in Williamsport Wire Rope Co. v. United States, 277 U.S. 551 (1928). cited in 1928, 277 U.S. 551, pp.277 U.S. 554. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=G76F77QYDB3JJQ2.
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