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United States v. Garbutt Oil Co., 302 U.S. 528 (1938)
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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.
United States v. Garbutt Oil Co., 302 U.S. 528 (1938)
United States v. Garbutt Oil Co. No. 262 Argued December 9, 1937 Decided January 3, 1938 302 U.S. 528
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
1. An oil operating company made timely claim for refund of an additional income tax, basing it upon the specific grounds that proper deduction for amortization had not been made, and that, in respect of excess profits tax, it invested capital had been understated. While this claim was pending, it sought to amend by setting up as a further ground that, during the tax year, it had received no income taxable, because its entire production of oil had been distributed in kind to its lessors and to its shareholders. Held not a permissible amendment, but a new claim untimely filed. United States v. Andrews, ante, p. 517. P. 531.
2. The Commissioner of Internal Revenue is without power to waive the bar of the statute of limitations against a claim for a tax refund. P. 533.
89 F.2d 749 reversed.
Certiorari, post, p. 671, to review the reversal of a judgment for the United States in an action to recover an alleged overpayment of income tax.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Garbutt Oil Co., 302 U.S. 528 (1938) in 302 U.S. 528 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=JD4A1LQQAYAQAUJ.
MLA: U.S. Supreme Court. "Syllabus." United States v. Garbutt Oil Co., 302 U.S. 528 (1938), in 302 U.S. 528, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=JD4A1LQQAYAQAUJ.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Garbutt Oil Co., 302 U.S. 528 (1938). cited in 1938, 302 U.S. 528. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=JD4A1LQQAYAQAUJ.
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