Bulova Watch Co., Inc. v. United States - 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

No. 241

Argued March 27, 1961

Decided April 17, 1961

365 U.S. 753

Syllabus

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.

Affirmed.