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Welch v. Obispo Oil Co., 301 U.S. 190 (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.
Welch v. Obispo Oil Co., 301 U.S. 190 (1937)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 301 U.S. 183, click here.
Welch v. Obispo Oil Co. No. 602 Argued March 10, 11, 1937 Decided April 26, 1937 301 U.S. 190
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINT CIRCUIT
Syllabus
Where a taxpayer’s profits tax has been determined by the Commissioner under §§ 327 and 328 of the Revenue Act of 1918, the District Court and the Circuit Court of Appeals are without jurisdiction to entertain an action for a refund of part of the accompanying income tax on the ground that the income was erroneously determined. P. 194.
85 F.2d 860 reversed.
Certiorari, 300 U.S. 647, to review a judgment sustaining jurisdiction over a suit to recover money exacted as income tax, and increasing the amount allowed by the District Court.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Welch v. Obispo Oil Co., 301 U.S. 190 (1937) in 301 U.S. 190 301 U.S. 191. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=9TKEVHL8XUSQR14.
MLA:
U.S. Supreme Court. "Syllabus." Welch v. Obispo Oil Co., 301 U.S. 190 (1937), in 301 U.S. 190, page 301 U.S. 191. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=9TKEVHL8XUSQR14.
Harvard:
U.S. Supreme Court, 'Syllabus' in Welch v. Obispo Oil Co., 301 U.S. 190 (1937). cited in 1937, 301 U.S. 190, pp.301 U.S. 191. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=9TKEVHL8XUSQR14.
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