Bulova Watch Co., Inc. v. United StatesAnnotate this Case
365 U.S. 753 (1961)
U.S. Supreme Court
Bulova Watch Co., Inc. v. United States, 365 U.S. 753 (1961)
Bulova Watch Co., Inc. v. United States
Argued March 27, 1961
Decided April 17, 1961
365 U.S. 753
When the Court of Claims has awarded a judgment against the United States to a taxpayer for an overpayment of excess profits taxes, plus interest thereon "as provided by law," determination of the allowance of interest on so much of the overpayment as was attributable to an unused excess profits credit carry-back is governed by § 3771(e) of the Internal Revenue Code of 1939, dealing specifically with interest on overpayments resulting from carry-backs, rather than by 28 U.S.C. § 2411(a), relating to interest on judgments for tax overpayments generally. Pp. 365 U. S. 753-761.
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.