Pierce Oil Corp. v. United States
103 Ct. Cl. 800, 102 Ct. Cl. 360
Opinion
Income tax; finality of compromise settlement;, excess interest under section 821 of Revenue Act of 1938; legislative '¡history of section 821; intent of Congress.
Plaintiff’s petition for writ of certiorari was denied by the Supreme Court May 28, 1945.
Free access — add to your briefcase to read the full text and ask questions with AI
Pierce Oil Corp. v. United States, 103 Ct. Cl. 800, 102 Ct. Cl. 360 (cc 1945).
103 Ct. Cl. 800 (Pierce Oil Corp. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.