Legal Opinion
Burnet v. Whitehouse
Supreme Court of the United States
Decided April 13, 1931No. 129PublishedCited by 160 opinions
1Opinion of the CourtJustice McReynolds
The Revenue Act of 1921, c. 136, 42 Stat. 227, 233, 237, 246, provides—
“See. 210. That . . . there shall be levied, collected, and paid for each taxable year upon the net income of every individual a normal tax of 8 per centum of the amount of the net income.
“Sec. 211. That ... in addition to the normal tax imposed by section 210 of this Act, there shall be levied, collected, and paid for each taxable year upon the net income of every individual ... a surtax . . .
“ Sec. 212. (a) That in the case of an individual the term 'net income’ means the gross income as defined in section 213, less the…
2Cases cited1 opinion
- Irwin v. GavitSupreme Court of the United States · 1925
3Cited by160 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Block v. CommissionerUnited States Board of Tax Appeals · 1939
- Union Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Plunkett v. CommissionerUnited States Board of Tax Appeals · 1940
- Du Pont v. CommissionerUnited States Tax Court · 1943
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