1. Home
  2. Browse Decisions
  3. U.S.
  4. 282 U.S.
  5. 282 U.S. 479 (1931)
 

POTTSTOWN IRON CO. v. UNITED STATES

No. 113.

282 U.S. 479 (1931)

51 S.Ct. 205

75 L.Ed. 472

POTTSTOWN IRON COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided February 2, 1931.

Attorney(s) appearing for the Case

Mr. Paul F. Myers, with whom Mr. John R. Yates was on the brief, for petitioner.

Assistant Attorney General Rugg, with whom Solicitor General Thacher and Messrs. Claude R. Branch, Special Assistant to the Attorney General, Charles R. Pollard, and Bradley B. Gilman were on the brief, for the United States.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

United States v. Swift & Company, ante, p. 468, controls the decision of this case.

Here the Commissioner of Internal Revenue, upon audit of petitioner's income and excess-profits tax return for 1918, found an overpayment, and at the same time found an underpayment of similar taxes for the years 1916 and 1917. On January 22, 1926, he made additional assessments of the underpayments for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases