Legal Opinion
United States v. Standard Rice Co.
Supreme Court of the United States
Decided December 4, 1944No. 72PublishedCited by 56 opinions
1Opinion of the CourtJustice Douglas
This suit was brought in the Court of Claims to recover an overpayment of income taxes made by respondent. The United States conceded that the amount claimed was owed. But the Comptroller General, pursuant to his power under § 305 of the Budget and Accounting Act of 1921 (42 Stat. 20, 31 U. S. C. § 71) settled and adjusted the claim by offsetting against it an amount which he concluded respondent owed the United States under a contract. Since the latter claim equalled the overassessment on the income taxes, the Comptroller General refused to authorize a refund to respondent. This suit…
2Cases cited8 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Hollerbach v. United StatesSupreme Court of the United States · 1914
- United States v. Bethlehem Steel Corp.Supreme Court of the United States · 1942
- United States v. American Surety Co.Supreme Court of the United States · 1944
- United States v. Glenn L. Martin Co.Supreme Court of the United States · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Priebe & Sons, Inc. v. United StatesSupreme Court of the United States · 1947
- Specialty Assembling & Packing Co., Inc. v. The United StatesUnited States Court of Claims · 1966
- Arnold M. Diamond, Inc. v. Gulf Coast Trailing Co.Court of Appeals for the Third Circuit · 1999
- First National Bank, Henrietta v. Small Business AdministrationCourt of Appeals for the First Circuit · 1970
- Sarmiento v. United StatesCourt of Appeals for the Second Circuit · 2012
51 more not listed; retrieve them via the Exa API.