Williamsport Wire Rope Co. v. United States, 277 U.S. 551 (1928)
U.S. Supreme CourtWilliamsport Wire Rope Co. v. United States, 277 U.S. 551 (1928)
Williamsport Wire Rope Co. v. United States
Argued April 24, 25, 1928
Decided June 4, 1928
277 U.S. 551
1. The power of the Commissioner of Internal Revenue in determining whether a corporation is entitled, under § 327(a) and (b) of the Revenue Act of 1918, to have its war and excess profits taxes fixed by a special assessment under § 328 by a comparison with the taxes of other representative corporations engaged in a like or similar trade or business is discretionary in character, and the power of the Board of Tax Appeals in reviewing such determination under the Revenue Act of 1924 is likewise discretionary, and executive, in character. Pp. 277 U. S. 558, 277 U. S. 562.
2. Under the Act of 1918, the Court of Claims, in a suit to recover taxes alleged to have been illegally collected, was without jurisdiction to review a determination of the Commissioner refusing a special assessment under §§ 327 and 328; nor was such jurisdiction conferred on that court as the result of the provision made in the Act of 1924 for review of the Commissioner's determination by the Board of Tax Appeals. Pp. 277 U. S. 561-562.
63 Ct.Cls. 463 affirmed.
Certiorari, 275 U.S. 520, to a judgment of the Court of Claims dismissing, for want of jurisdiction, a claim for the amount of an alleged overpayment of war and excess profits taxes.