allowance
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 276 U.S. 160 - United States v. Magnolia Petroleum Co. · 1928Most cited · 294 citing opinions
The date of 'allowance' was October 11, 1923, when the Commissioner approved the refunds.
How often courts cite the cases defining “allowance”
Court decisions citing the 2 opinions that defined “allowance” — 457 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 2 definitions, chronological · 1926–1928
- ORIGINAL
Allowance in its ordinary sense does not mean payment, and in the practical administration of the Treasury Department the two things are quite different. The one is a decision by the competent authority that the payment should be made. The other is the actual payment. The Commissioner of Internal Revenue is the final judge in the administrative branch of the government to decide that an overassessment has been made and that a refund or credit should be granted, and when he has made that decision finally, he has allowed the claim for the refund or credit of the taxes paid within the meaning of the section.
of tax refund claim