General Dynamics Corporation v. The United States

Though for me the result is not plain either way, I conclude that we should take Congress at its word when it provided without qualification, in Section 1601(d) of the 1939 Code,1 that “[n]o interest shall be allowed or paid on the amount of any such credit or refund.” 58 Stat. 78. The two sentences of this subsection form a specific provision dealing, I think, with all situations like that before us— any refund of federal tax directly connected with and attributable to a credit for the amounts paid (or creditable) to the states. This provision does not make any express distinction between a…