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United States v. Childs, 266 U.S. 304 (1924)
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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. Childs, 266 U.S. 304 (1924)
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United States v. Childs No. 80 Submitted October 14, 1924 Decided November 24, 1924 266 U.S. 304
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
In the provision of the Act of 1916 (§ 1, Tit. I, Part II, 39 Stat. 756) adding the sum of 5% to delinquent income tax and "interest" at the rate of 1% per month upon the tax from the time it became due, the interest is not penal, but compensatory, and its allowance, on a claim by the government against a bankrupt, is therefore consistent with § 57-j of the Bankruptcy Act. New York v. Jersawit, 263 U.S. 493, distinguished. P 307.
290 F. 947 reversed.
Certiorari to a judgment of the circuit court of appeals affirming an order of the district court which, in turn, affirmed an order of a referee in bankruptcy allowing the government’s claim for an income tax, but fixing the interest thereon at 6% per annum, the legal rate in the state, in lieu of the 1% per month demanded by the government.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Childs, 266 U.S. 304 (1924) in 266 U.S. 304 266 U.S. 306. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=XZDWVLJSEEP4576.
MLA: U.S. Supreme Court. "Syllabus." United States v. Childs, 266 U.S. 304 (1924), in 266 U.S. 304, page 266 U.S. 306. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=XZDWVLJSEEP4576.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Childs, 266 U.S. 304 (1924). cited in 1924, 266 U.S. 304, pp.266 U.S. 306. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=XZDWVLJSEEP4576.
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