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Kavanagh v. Noble, 332 U.S. 535 (1947)
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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.
Kavanagh v. Noble, 332 U.S. 535 (1947)
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Kavanagh v. Noble No. 70 Argued November 18, 1947 Decided December 22, 1947 332 U.S. 535
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
1. Assuming that the deficiency assessment and collection of the federal income tax in this case were without legal authority, the taxpayer’s payment of that illegal assessment was an "overpayment" within the meaning of § 322(b)(1) of the Internal Revenue Code, and (the return having been filed more than three years previously) a claim for refund was barred by limitations where not filed within two years of the date of that payment. Jones v. Liberty Glass Co., ante, p. 524. Pp. 536-538.
2. It is for Congress, not the courts, to provide remedies for inequities resulting from the application of limitations on refunds of federal taxes. P. 539.
160 F.2d 104 reversed.
The District Court gave judgment for the respondent in a suit upon a claim for refund of federal income tax. 66 F.Supp. 258. The Circuit Court of Appeals affirmed. 160 F.2d 104. This Court granted certiorari. 331 U.S. 800. Reversed, p. 539.
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Chicago:
U.S. Supreme Court, "Syllabus," Kavanagh v. Noble, 332 U.S. 535 (1947) in 332 U.S. 535 332 U.S. 536. Original Sources, accessed July 18, 2025, http://www.originalsources.com/Document.aspx?DocID=Q797EJLBV6P8AY9.
MLA:
U.S. Supreme Court. "Syllabus." Kavanagh v. Noble, 332 U.S. 535 (1947), in 332 U.S. 535, page 332 U.S. 536. Original Sources. 18 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=Q797EJLBV6P8AY9.
Harvard:
U.S. Supreme Court, 'Syllabus' in Kavanagh v. Noble, 332 U.S. 535 (1947). cited in 1947, 332 U.S. 535, pp.332 U.S. 536. Original Sources, retrieved 18 July 2025, from http://www.originalsources.com/Document.aspx?DocID=Q797EJLBV6P8AY9.
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