Document: 365 U.S. 753 81 S.Ct. 864 6 L.Ed.2d 72 BULOVA WATCH COMPANY, Inc., Petitioner,v.UNITED STATES. No. 241. Argued March 27, 1961. Decided April 17, Mr. Bernard Weiss, New York City, for petitioner. Oscar H. Davis, Washington, D.C., respondent. Justice WHITTAKER delivered the opinion of Court. 1 Petitioner recovered a judgment in Court Claims against United States an overpayment its excess profits taxes fiscal year ended 31, 1942, amount $211,899.28, plus interest thereon 'as provided by law.' 163 F.Supp. 633, 637, 143 Ct.Cl. 342. Of principal sum judgment, $150,016.21 was attributable to unused credit carry-back from succeeding 1943. 2 Acting accordance with provisions § 3771(e) Internal Revenue Code 1939, 26 U.S.C.A. Commissioner computed and allowed statutory on latter June 14, 1945, date which petitioner filed claim refund, 25, 1959—30 days prior issuance refund check—in $124,784.72. Thereafter, moved relief Commissioner's interpretation contending that should be computed, under 28 U.S.C. 2411(a), earliest could have been determined (the end subsequent involved, i.e., 1943), rather than it (June 1945) as 3771(e), thus entitled further $51,252.69. The motion denied, without opinion. 3 Because importance question involved proper administration internal revenue laws, settle conflict between lower federal courts upon question,1 we granted certiorari. 364 861, 103, 5 85. 4 presented is whether accrues governed 3771 (e)2 or 2411(a).3 contends that, because tax not awarded administratively but 'judgment (a) court,' runs 'the payment' 'overpayment' which, argues, became ascertainable, hence regarded made, 1943.4 Government, other hand, special statute relating exclusively refunds prevails, respects subject carry-backs, over general 2411(a). After careful review these statutes their legislative history, concluded Government right. Section 1939 deals specifically net operating loss credit, 'an integral part provision(s)' laws. Manning v. Seeley Tube & Box Co., 338 561, 568, 70 386, 390, 94 L.Ed. 346. It says '(i)f determines any * (an) taxable year, no shall paid respect such period before filing petition Tax Court, whichever earlier.' here solely 'attributable (the) year.' How, then, can 'for refund'? agrees if award had made Court,5 'judgment' Claims, would allowable claim. But argues language 2411(a)—'In court rendered internal-revenue tax, overpayment, payment collection thereof'6—requires allowance 'from collection' when recovery District or, here, Claims. effect petitioner's contention Congress has starting cases dependent forum selected taxpayer. Its argument mean—in fact, frankly proceeds theory—that taxpayer, holding could, proceeding recover filed, yet he proceeded through actual his claim, even though Court's final judgments (or orders) are Courts Appeals ultimately this In light almost certain did intend anomalous, nonuniform discriminatory result. 7 2411(a) later enactment and, reason, take precedence it. We do believe fairly at time enacted, predecessor provision long books. Save word 'hereby'—of possible significance—that (§ 177(b) Judicial Code, (1940 ed.) 284(b) identical present 2411(a).7 were correct concluding enactment, necessarily 3711(e), familiar law specific controls one 'without regard priority enactment.' Townsend Little, 109 504, 512, 357, 362, 27 1012. See e.g., Ginsberg Sons Popkin, 285 204, 208, 52 322, 323, 76 704; MacEvoy Co. States, 322 102, 107, 64 890, 893, 88 1163; Fourco Glass Transmirra Products Corp., 353 222, 228-229, 77 787, 791—792, 786. 8 fixes run refunds. came into Act authorized carry-backs. A exceptional measure permits departure basic annual accounting rule. 'were enacted ameliorate unduly drastic consequences taxing income strictly basis. They designed permit taxpayer set off lean years lush years, strike something like average longer Libson Shops, Koehler, 382, 990, 993, 924. 9 significant feature adjustment earlier liability basis events. contemplates initial obligation incorrectly mistakenly imposed actually due, may taxpayer's gain evident very terms thought unfair require pay brought about retroactive took affirmative steps bring home now position claims, readjustment past admittedly liability. does not, course, deny only prohibits accrual therefor with, known to, Commissioner. 10 report Senate Finance Committee bill clearly discloses Congress' purposes adopting section. said: 11 'A (see sec. 204 bill) will able determine deduction account until close future sustains credit. He must therefore file return deduction, carry-back. Inasmuch resulting occur, practical matter, determined, inasmuch desirable insure promptness claims inform deductions section provides asserting Board Appeals, earlier.'8 (Emphasis added.) 12 This surely shows purpose they also prevent, delay presentation accumulation after claim.9 13 providing, 6611(f) 1954 6611(f), overpayments losses 'shall deemed arises,' recognized making change existing law. relevant Report10 makes clear. said, pertinent part, that: 14 clear think governing, affirmed. 15 Affirmed. 16 DOUGLAS dissents. Carter Liquid Carbonic Pacific 97 F.2d 1, Ninth Circuit reached result contrary case. 1939: '§ 3771. Interest Overpayments. '(a) Rate.—Interest rate per centum annum. '(b) Period.—Such follows: '(1) Credits.—In case *. '(2) Refunds.—In preceding check more thirty '(e) (as added 153(d), c. 619, 56 Stat. 798, 847) based credit.—If inclusion computing U.S.C.: 2411 amended 120, May 24, 1949, 139, 63 89, 106). Interest. (whether collector deputy revenue, former collector, personal representative death) annum thereof days, Revenue. tender herein provided, becomes final, duly stop running interest, accepted creditor.' noted stops short claiming 1942 tax. rather, gave rise (i.e., 1943). Government's position, first presented. points fact Lasky Revenue, 352 1027, 594, 598, held administrative agency. but, carry-back, note 4. history goes back 1911. 1911 (c. 231, 36 1141), 1921 136, 42 227, 1324(b)), 1926 44 9, 1117). Further amendments occurred 1928 (45 791, 615) 1936 (49 1648, 808). 1948 codification omitted all reference overpayments, correction 1949 120), restored difference stood stands today, 'hereby' appears. Thus, control cases, S.Rep. 1631, 77th Cong., 2d Sess., pp. 123—124. That propose allow presentment confirmed Adjustment 340, 59 517, amending 3771(e). new 3780, providing tentative adjustments. concurrent amendment specifies start application H.R.Rep. 1337, 83d p. A418, U.S.Code Cong. Adm.News, 1954, 4566. 'Existing denies caused amount). Under (proposed) section, denied arises. consistent rule underpayments discussion 6601).'11 6601(e) reduced loss, reduction affect payable ending 292(c) (added 517) provided: 'If deficiency described assessed subsection (providing prescribed tax) during *'.

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