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Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943)
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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.
Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943)
Commissioner v. Gooch Milling & Elevator Co. No. 53 Argued November 12, 1943 Decided December 6, 1943 320 U.S. 418
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
1. Upon a taxpayer’s appeal from the Commissioner’s determination of a deficiency in tax for 1936, the Board of Tax Appeals was without jurisdiction to determine the amount of a 1935 overpayment (refund of which was barred by limitations) and to credit such overpayment against the deficiency. Internal Revenue Code, § 272(g). P. 419.
2. The Board of Tax Appeals was without jurisdiction in such case to apply the doctrine of equitable recoupment. P. 420.
133 F.2d 131 reversed.
Certiorari, 319 U.S. 737, to review the reversal of a decision of the Board of Tax Appeals redetermining deficiencies in income and excess profits taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943) in 320 U.S. 418 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=IFMSV2B1WE8FYH1.
MLA:
U.S. Supreme Court. "Syllabus." Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943), in 320 U.S. 418, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=IFMSV2B1WE8FYH1.
Harvard:
U.S. Supreme Court, 'Syllabus' in Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943). cited in 1943, 320 U.S. 418. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=IFMSV2B1WE8FYH1.
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