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United States v. Wurts, 303 U.S. 414 (1938)
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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. Wurts, 303 U.S. 414 (1938)
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United States v. Wurts No. 499 Argued February 28, 1938 Decided March 14, 1938 303 U.S. 414
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
Under § 610 of the Revenue Act of 1928, barring suits in the name of the United States to recover amounts erroneously refunded unless brought within two years "after the making of such refund," the period of limitation begins to run not from the time of the allowance of the refund (the date when the Commissioner approves the schedule of overassessments), but from the time of its payment. P. 416.
91 F.2d 547 reversed.
Certiorari, 302 U.S. 678, to review the affirmance of a judgment for the taxpayer in a suit by the United States to recover an erroneous refund of taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Wurts, 303 U.S. 414 (1938) in 303 U.S. 414 303 U.S. 415. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=M8MMUEY3IFG965R.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Wurts, 303 U.S. 414 (1938), in 303 U.S. 414, page 303 U.S. 415. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=M8MMUEY3IFG965R.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Wurts, 303 U.S. 414 (1938). cited in 1938, 303 U.S. 414, pp.303 U.S. 415. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=M8MMUEY3IFG965R.
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