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Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940)
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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.
Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940)
Wilson & Co., Inc. v. United States No. 23 Argued October 22, 23, 1940 Decided November 18, 1940 * 311 U.S. 104
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. Claims to refunds by exporters of products upon which processing or floor stock taxes had been paid under the Agricultural Adjustment Act held governed by § 601(a) of the Revenue Act of 1936 (which reenacted § 17(a) of the Agricultural Adjustment Act), where claimants disavow any attempt to proceed under Title VII of the Act. P. 105.
2. Where, in the case of a claim for refund governed by § 601(a) of the Revenue Act of 1936, the record does not show the ground of denial by the Commissioner of Internal Revenue, the Court of Claims is without jurisdiction to review the Commissioner’s determination. Revenue Act of 1936, § 601(e). P. 106.
90 Ct.Cls. 131; 30 F.Supp. 672, affirmed.
Certiorari, 309 U.S. 651, to review the dismissal of petitions in three cases for refunds of processing and floor taxes paid under the Agricultural Adjustment Act upon products subsequently exported.
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Chicago: U.S. Supreme Court, "Syllabus," Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940) in 311 U.S. 104 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=JTBM9Z9MKS69PUQ.
MLA: U.S. Supreme Court. "Syllabus." Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940), in 311 U.S. 104, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=JTBM9Z9MKS69PUQ.
Harvard: U.S. Supreme Court, 'Syllabus' in Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940). cited in 1940, 311 U.S. 104. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=JTBM9Z9MKS69PUQ.
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