LOWE BROS. CO. v. U.S.

No. 864.

304 U.S. 302 (1938)

LOWE BROTHERS CO. v. UNITED STATES.

Supreme Court of United States.

Decided May 16, 1938.


Attorney(s) appearing for the Case

Mr. John E. Hughes, with whom Mr. William Cogger was on the brief, for petitioner.

Mr. A.F. Prescott, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Mr. Sewall Key were on the brief, for the United States.


MR. JUSTICE STONE delivered the opinion of the Court.

The question for decision is whether the district courts of the United States have jurisdiction, under § 24 (20) of the Judicial Code, of a suit brought against the United States to recover income and excess profits taxes in an amount in excess of $10,000 when the recovery sought is of an overpayment of taxes for one year, effected by crediting against a barred deficiency...

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