Legal Opinion
Bulova Watch Co. v. United States
Supreme Court of the United States
Decided April 17, 1961No. 241PublishedCited by 221 opinions
1Opinion of the CourtJustice Whittaker
Petitioner recovered a judgment in the Court of Claims against the United States for an overpayment of its excess profits taxes for the fiscal year ended March 31, 1942, in the amount of $211,899.28, plus interest thereon “as provided by law.” 143 Ct. Cl. 342, 163 F. Supp. 633. Of the principal sum of the judgment, $150,016.21 was attributable to an unused excess profits credit carry-back from the succeeding year ended March 31, 1943.
*754Acting in accordance with the provisions of § 3771 (e) of the Internal Revenue Code of 1939, the Commissioner computed and allowed statutory interest on the…
2Cases cited8 opinions
- Fourco Glass Co. v. Transmirra Products Corp.Supreme Court of the United States · 1957
- Clifford F. MacEvoy Co. v. United States Ex Rel. Calvin Tomkins Co.Supreme Court of the United States · 1944
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
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3Cited by221 opinions
- Morton v. MancariSupreme Court of the United States · 1974
- Fullilove v. KlutznickSupreme Court of the United States · 1980
- Radzanower v. Touche Ross & Co.Supreme Court of the United States · 1976
- Atlantic Richfield Co. v. Farm Credit Bank of WichitaCourt of Appeals for the Tenth Circuit · 2000
- United States v. United Continental Tuna Corp.Supreme Court of the United States · 1976
216 more not listed; retrieve them via the Exa API.