Heiner v. Diamond Alkali Co.
288 U.S. 502 (1933)

Annotate this Case

U.S. Supreme Court

Heiner v. Diamond Alkali Co., 288 U.S. 502 (1933)

Heiner v. Diamond Alkali Co.

Nos. 476 and 477

Argued February 10, 1933

Decided March 13, 1933*

288 U.S. 502

Syllabus

1. Allowance by the Commissioner of Internal Revenue of special assessment of profits taxes under § 328 of the Revenue Act of 1918, and his selection, for comparison, of representative corporations engaged in a like or similar trade or business to that of the taxpayer, are matters of administrative discretion which are not reviewable by the courts. Williamsport Wire Rope Co. v. United States,277 U. S. 551. P. 288 U. S. 507.

2. Where a taxpayer's profits taxes have been determined by the Commissioner by special assessments under §§ 327 and 328 of the Revenue Act of 1918, the District Court and the Circuit Court of Appeals are without jurisdiction, in a suit for refund, to recalculate the

Page 288 U. S. 503

taxpayer's net income and recompute the tax by applying to the new figure found as the net income the ratios of tax used by the Commissioner. P. 288 U. S. 507.

60 F.2d 505 reversed.

Certiorari, 287 U.S. 593, to review judgments of the Circuit Court of Appeals in three cases involving alleged overpayment of profits taxes. For findings of fact and conclusions of law of the District Court in Nos. 476 and 477, see 39 F.2d 645.

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.