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United States v. Boston Buick Co., 282 U.S. 476 (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. Boston Buick Co., 282 U.S. 476 (1931)
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United States v. Boston Buick Company Nos. 42 and 43 Argued January 8, 9, 1931 Decided February 2, 1931 282 U.S. 476
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
1. Interest on a credit allowed a taxpayer because of overpayment of income and excess profits taxes must be computed according to the statutory provision for interest in force at the time of such allowance. P. 478.
2. The allowance of credits in these cases was the Commissioner’s approval of the schedule of refunds and credits which had been forwarded to him by the Collector. United States v. Swift & Co., ante, p. 468. P. 478.
35 F.2d 560 affirmed.
Certiorari, 281 U.S. 709, to review affirmances of two recoveries by taxpayers in the district court (see 27 F.2d 395; 31 id. 628) in actions for interest upon overpayments of income and profits taxes. The overpayments had been applied as credits against taxes due for other years.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Boston Buick Co., 282 U.S. 476 (1931) in 282 U.S. 476 282 U.S. 477. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=L76I2GUKMNNRWBG.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Boston Buick Co., 282 U.S. 476 (1931), in 282 U.S. 476, page 282 U.S. 477. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=L76I2GUKMNNRWBG.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Boston Buick Co., 282 U.S. 476 (1931). cited in 1931, 282 U.S. 476, pp.282 U.S. 477. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=L76I2GUKMNNRWBG.
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