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Lowe Brothers Co. v. United States, 304 U.S. 302 (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.
Lowe Brothers Co. v. United States, 304 U.S. 302 (1938)
Lowe Brothers Co. v. United States, 304 U.S. 302 (1938) No. 864 Argued April 29, 1938 Decided May 16, 1938 304 U.S. 302
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
1. Under Jud.Code § 24(20), as amended, a suit against the United States to recover internal revenue taxes wrongfully collected, in excess of $10,000, will not lie in the District Court unless the overpayment was collected by a collector who could have been sued personally but who, when the proceeding began, was dead or out of office. P. 304.
2. Where the claim against the United States was for an overpayment for 1917, more than $10,000, alleged to have resulted from the action of the Commissioner in crediting against a barred deficiency of that year an overpayment for 1918, held that the suit would not lie in the District Court under Jud.Code § 24(20) as amended, since the action of the Commissioner, if a collection, was not the action of the collector, and occurred in a later year in which no overpayment was made. P. 306.
3. Application of an overpayment to an earlier deficiency is effected through the Commissioner’s approval of the schedule of overpayments. The certification of the overpayment by the collector to the Commissioner, a mere ministerial act, could subject the collector to no personal liability. Id.
92 F.2d 905 affirmed.
Certiorari, 303 U.S. 633, to review the affirmance of a judgment dismissing a suit to recover an alleged overpayment of taxes from the United States.
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Chicago: U.S. Supreme Court, "Syllabus," Lowe Brothers Co. v. United States, 304 U.S. 302 (1938) in 304 U.S. 302 304 U.S. 303. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=RTJAWS1NT24Z6FL.
MLA: U.S. Supreme Court. "Syllabus." Lowe Brothers Co. v. United States, 304 U.S. 302 (1938), in 304 U.S. 302, page 304 U.S. 303. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=RTJAWS1NT24Z6FL.
Harvard: U.S. Supreme Court, 'Syllabus' in Lowe Brothers Co. v. United States, 304 U.S. 302 (1938). cited in 1938, 304 U.S. 302, pp.304 U.S. 303. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=RTJAWS1NT24Z6FL.
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