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UNITED STATES v. BOSTON BUICK CO.

Nos. 42 and 43.

282 U.S. 476 (1931)

51 S.Ct. 206

75 L.Ed. 470

UNITED STATES v. BOSTON BUICK COMPANY. SAME v. IRON CAP COPPER COMPANY.

Supreme Court of United States.

Decided February 2, 1931.

Attorney(s) appearing for the Case

Assistant Attorney General Rugg, with whom Solicitor General Thacher and Messrs. Claude R. Branch, Special Assistant to the Attorney General, Charles R. Pollard, Bradley B. Gilman, and Clarence M. Charest, General Counsel Bureau of Internal Revenue, and Ralph E. Smith were on the brief, for the United States.

Mr. Charles W. Mulcahy, with whom Mr. Robert N. Miller was on the brief, for the Boston Buick Company.

Mr. Burton E. Eames for the Iron Cap Copper Company.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

These cases involve the same question as United States v. Swift & Co., ante, p. 468; namely, what constitutes the allowance of a credit to a taxpayer who has overpaid his income or profits taxes. The issue is made on facts somewhat different from those involved in that case. It is whether interest to be paid on the amounts credited to the taxpayers shall be calculated as provided by § 1324...

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