(Download) "Smyth v. United States" by Tenth Circuit Circuit Court of Appeals ~ Book PDF Kindle ePub Free
eBook details
- Title: Smyth v. United States
- Author : Tenth Circuit Circuit Court of Appeals
- Release Date : January 10, 1937
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 50 KB
Description
On Petition for Rehearing. In our former opinion herein we allowed interest from the date of demand for payment of the erroneous refund following our decision in United States v. Carpenter (C.C.A. 10) 84 F.2d 813. Section 803 (d) of the Revenue Act of 1936, 26 U.S.C.A. Supp. § 1646(d), was not called to our attention and we failed to note its provisions. Under it the United States was clearly entitled to recover interest from the date of the payment of the refund.
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