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United States Ex Rel. Girard Trust Co. v. Helvering, 301 U.S. 540 (1937)
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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 Ex Rel. Girard Trust Co. v. Helvering, 301 U.S. 540 (1937)
United States ex rel. Girard Trust Co. v. Helvering No. 285 Argued April 29, 1937 Decided May 24, 1937 301 U.S. 540
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE DISTRICT OF COLUMBIA
Syllabus
1. The Board of Tax Appeals has no jurisdiction to order a refund or credit of tax overpayments; its jurisdiction is limited to the determination of the amount of deficiency or overpayment. P. 542.
2. In a suit for a tax refund, the Commissioner may secure a final adjudication of his right to withhold the overpayment, determined by the Board of Tax Appeals, on the ground that other taxes are due from the taxpayer, or that the taxpayer is not equitably entitled to a refund. Pp. 542-543.
3. Mandamus will not lie where the right of the petitioner is not clear, and the duty of the officer, performance of which is to be commanded, is not plainly defined and peremptory. P. 543.
4. Mandamus will not lie to compel the Commissioner of Internal Revenue to refund taxes, paid by a testamentary trustee on income of the trust, when the amount refunded would inure to the benefit of the cestui que trust, who should have paid the tax, now barred by the statute of limitations. The case is one for an ordinary action for refund. Pp. 543-544.
66 App.D.C. 64; 85 F.2d 230, affirmed.
Certiorari, 300 U.S. 643, to review the affirmance of a judgment dismissing a petition for mandamus.
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Chicago: U.S. Supreme Court, "Syllabus," United States Ex Rel. Girard Trust Co. v. Helvering, 301 U.S. 540 (1937) in 301 U.S. 540 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=X9XF175DJ1K2WUU.
MLA: U.S. Supreme Court. "Syllabus." United States Ex Rel. Girard Trust Co. v. Helvering, 301 U.S. 540 (1937), in 301 U.S. 540, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=X9XF175DJ1K2WUU.
Harvard: U.S. Supreme Court, 'Syllabus' in United States Ex Rel. Girard Trust Co. v. Helvering, 301 U.S. 540 (1937). cited in 1937, 301 U.S. 540. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=X9XF175DJ1K2WUU.
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