Legal Opinion
Welch v. Obispo Oil Co.
Supreme Court of the United States
Decided April 26, 1937No. 602PublishedCited by 19 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
The Revenue Act of 1918, c. 18, 40 Stat. 1057, laid upon corporations, in addition to the income tax, a war profits and excess profits tax at very high rates. Because the profits tax might prove unduly burdensome, Congress provided by §§ 327 and 328 for a special assessment of the profits tax by the Commissioner of Internal Revenue under certain circumstances. The question for decision in this case is whether, when a special assessment has been made of the profits tax, a court may entertain an action for refund of an amount paid on the…
2Cases cited4 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- United States v. Supplee-Biddle Hardware Co.Supreme Court of the United States · 1924
- Heiner v. Diamond Alkali Co.Supreme Court of the United States · 1933
3Cited by19 opinions
- Dowd-Feder, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- James F. Waters, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1947
- Superheater Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Standard Hosiery Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- United States v. United States Gypsum Co.District Court, District of Columbia · 1943
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