ROTHENSIES, COLLECTOR OF INTERNAL REVENUE,

v.

ELECTRIC STORAGE BATTERY CO.

Citator

Cited By

• Rothensies v. Elec. Storage Battery Co., 329 U.S. 296 (U.S. 1946)
  …, that the income tax liability for 1935 should be extinguished by recoupment of the 1919 to 1922 excise taxes. The gravity of this holding to the administration of the tax laws led us to grant certiorari. Rothensies v. Electric Storage Battery Co., 327 U. S. 774. It is not contended that there is any statutory warrant for allowing barred tax refund claims by way of recoupment or otherwise.1 Authority for it is said to be found in case law and taxpayer relies chiefly on two decisions of this Court, Bull v.…
• Pyramid Motor Freight Corp. v. Ispass, 330 U.S. 695 (U.S. 1947)
  …allowance of an attorney’s fee.” Id. at 622. The judgment as to Shapiro has not been questioned and is not before us. Because of its importance in the interpretation of the Motor Carrier Act and the Fair Labor Standards Act, we granted certiorari, 327 U. S. 774, and the case was argued immediately following the Levinson case. A brief on behalf of the Administrator of the Wage and Hour Division, United States Department of Labor, as amicus curiae, was filed jointly in this case and in the Levinson case, sup…