Opinion · Supreme Court of the United States
American Tobacco Co. v. United States
290 U.S. 669
- 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.