Opinion · Supreme Court of the United States

American Tobacco Co. v. United States

Am. Tobacco Co. v. United States, 290 U.S. 669 (1933)

Type
Opinion
Court
Supreme Court of the United States
Jurisdiction
Federal
Date
1933-10-16
Topic
general

How later courts describe this case

  • "It approaches absurdity to say that the mere making of an assessment on which nothing was ever collected [because the tax had already been voluntarily paid] entitled tire taxpayer to a refund of the amount assessed.”

Citator

UpLaw has not yet analyzed American Tobacco Co. v. United States. The absence of a flag is not a finding that it is good law.

Cited by
19 opinions

Petition for writ of certiorari to the Court of Claims denied.