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United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931)
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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. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931)
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United States v. Felt & Tarrant Manufacturing Company No. 116 Argued March 3, 1931 Decided April 13, 1931 283 U.S. 269
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. Section 1318 of the Revenue Act of 1921, which makes the filing of a claim for refund a prerequisite to suit for recovery of an internal revenue tax, is not complied with by the filing of a paper which gives no notice of the amount or nature of the claim for which the suit is brought and refers to no facts upon which it may be founded. P. 272.
2. Likelihood that the claim, if filed, will be rejected because of previous rulings of the Treasury on the question involved does not dispense with the necessity of filing it. P. 273.
69 Ct.Cls. 204, 37 F.2d 977, reversed.
Certiorari, 281 U.S. 719, to review a judgment sustaining a claim for repayment of money collected as income and profits taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931) in 283 U.S. 269 283 U.S. 270. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=384TDJYFYEF9TEQ.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931), in 283 U.S. 269, page 283 U.S. 270. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=384TDJYFYEF9TEQ.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Felt & Tarrant Mfg. Co., 283 U.S. 269 (1931). cited in 1931, 283 U.S. 269, pp.283 U.S. 270. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=384TDJYFYEF9TEQ.
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