United States Supreme Court Cases & Opinions

U.S. Supreme Court

Mascot Oil Co., Inc. v. United States, 282 U.S. 434 (1931)

Mascot Oil Company Incorporated v. United States

Nos. 400, 416, and 508

Argued December 11, 1930

Decided January 26, 1931

282 U.S. 434

Syllabus

Section 1106(a) of the Revenue Act of 1926, provided, inter alia, that

"The bar of the statute of limitation against the United

Page 282 U. S. 435

States in respect of any internal revenue tax shall not only operate to bar the remedy, but shall extinguish the liability, but no credit or refund in respect of such tax shall be allowed unless the taxpayer has overpaid the tax."

Held that, whatever its proper construction, the fact that the taxes in question were collected while this section was in force did not save claims for refunds from § 611 of the Revenue Act of 1928. See Graham v. Goodcell, ante, p. 282 U. S. 409.

42 F.2d 309, 70 Ct.Cls. 246, affirmed.

41 F.2d 886, 70 Ct.Cls. 119, reversed.

42 F.2d 214 reversed.

Certiorari (see post) to review judgments in suits to recover moneys collected as income and profits taxes. In the first case, the Court of Claims denied the claim; in the second, it allowed it, and, in the third, a recovery in the district court, 33 F.2d 135, was affirmed on appeal.