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Rodgers Vs. United States

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  • US Supreme Court
  • Nov 10, 1947

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34 entries 5 linked 29 unlinked
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  1. United States Vs. North US Supreme Court · Dec 08, 1884
  2. United States Vs. Chouteau US Supreme Court · Jan 01, 1880
  3. Sunshine Anthracite Coal Co. Vs. Adkins US Supreme Court · May 20, 1940
  4. United States Vs. Childs US Supreme Court · Nov 24, 1924
  5. Brooklyn Savings Bank Vs. O'Neil US Supreme Court · Apr 09, 1945
  6. Rodgers v. United
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  7. States - 332 U.S. 371 (1947) U.S. Supreme Court Rodgers v. United
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  8. States, 332 U.S. 371 (1947) Rodgers v. United
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  9. Fifth Circuit had previously decided that no interest is allowable on such penalties prior to judgment. United States v. West
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  10. Congress, they bear interest only if and to the extent such interest is required by federal law. Brooklyn Savings Bank v. O'Neil
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  11. Royal Indemnity Co. v. United
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  12. this Court as manifesting an unequivocal congressional purpose that the obligation shall not bear interest. Billings v. United
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  13. in imposing them and in the light of general principles deemed relevant by the Court. See, e.g., Royal Indemnity Co. v. United
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  14. Board of Comm'rs v. United
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  15. be fairly compensated for the loss thereby sustained. See, Page 332 U. S. 374 e.g., Brooklyn Savings Bank v. O'Neil
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  16. expenditures. For the foregoing reasons, this Court's holding that a criminal penalty does not bear interest, Pierce v. United
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  17. damages if a taxpayer fails to pay taxes when due, and is therefore equitably entitled to interest. Billings v. United
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  18. See, as to penalties in general, Helwig v. United
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  19. Helvering v. Mitchell
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  20. Billings v. United
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  21. Government only by civil proceedings, and liability for them need not be established beyond a reasonable doubt. Usher v. United
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  22. for the violation of federal or state statutes in the ordinary use of that term are not deductible. Commissioner v. Longhorn
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  23. Burroughs Bldg. Material Co. v. Commissioner
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  24. Great Northern R. Co. v. Commissioner
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  25. Customs duties are personal debts to the United States. Meredith v. United
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  26. Interest is collectible on the debt to the Government arising out of the imposition of customs duties. United States v. Mexican
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  27. U.S. Supreme Court Rodgers v. United
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  28. United States v. West
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  29. Pierce v. United
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  30. Helwig v. United
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  31. Usher v. United
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  32. Commissioner v. Longhorn
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  33. the United States. Meredith v. United
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  34. United States v. Mexican
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