Case Name: PIERCE OIL CORPORATION, ET AL., PETITIONERS v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1945-05-28
Citations: 103 Ct. Cl. 800
Docket Number: No. 45442
Parties: PIERCE OIL CORPORATION, ET AL., PETITIONERS v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 103
Pages: 800–800

Head Matter:
PIERCE OIL CORPORATION, ET AL., PETITIONERS v. THE UNITED STATES
[No. 45442]
[102 C. Cls. 360 ; 325 U. S. 865]

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.