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Pacific National Co. v. Welch, 304 U.S. 191 (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.
Pacific National Co. v. Welch, 304 U.S. 191 (1938)
Pacific National Co. v. Welch No. 528 Argued March 3, 1938 Decided May 2, 1938 304 U.S. 191
CERTIORARI TO THE CIRCUIT COURT OF
APPEALS FOR THE NINTH CIRCUIT
Syllabus
A taxpayer who, in his income tax return for 1928, reported income from sale of property according to the deferred payment method, although he might have used the installment method, is not entitled, upon a claim for refund, after the time for filing the return has expired, to have the income computed according to the installment method, at least where it is not shown that the deferred payment method, rightly applied, does not clearly reflect his income. P. 192.
91 F.2d 590 affirmed.
Certiorari, 302 U.S. 679, to review the affirmance of a judgment rejecting a claim for refund of income taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Pacific National Co. v. Welch, 304 U.S. 191 (1938) in 304 U.S. 191 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=JVELBHTR9SHLDWJ.
MLA: U.S. Supreme Court. "Syllabus." Pacific National Co. v. Welch, 304 U.S. 191 (1938), in 304 U.S. 191, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=JVELBHTR9SHLDWJ.
Harvard: U.S. Supreme Court, 'Syllabus' in Pacific National Co. v. Welch, 304 U.S. 191 (1938). cited in 1938, 304 U.S. 191. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=JVELBHTR9SHLDWJ.
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