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Pottstown Iron Co. v. United States, 282 U.S. 479 (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.
Pottstown Iron Co. v. United States, 282 U.S. 479 (1931)
Pottstown Iron Company v. United States No. 113 Argued January 9, 1931 Decided February 2, 1931 282 U.S. 479
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
Interest on a credit for overpayment of an income and excess profits tax, is computed under the statutory provision for interest in force when the credit was allowed, and allowance of credit in this case took place when the Commissioner of Internal Revenue approved the schedule of refunds and credits received from the Collector. United States v. Swift & Co., ante, p. 468. P. 480.
40 F.2d 142 affirmed.
Certiorari, 281 U.S. 717, to review a judgment of the Court of Claims allowing a claim for interest on the credit of overpaid taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," Pottstown Iron Co. v. United States, 282 U.S. 479 (1931) in 282 U.S. 479 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=ABWYKLF739G4ZFW.
MLA:
U.S. Supreme Court. "Syllabus." Pottstown Iron Co. v. United States, 282 U.S. 479 (1931), in 282 U.S. 479, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=ABWYKLF739G4ZFW.
Harvard:
U.S. Supreme Court, 'Syllabus' in Pottstown Iron Co. v. United States, 282 U.S. 479 (1931). cited in 1931, 282 U.S. 479. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=ABWYKLF739G4ZFW.
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