Legal Opinion
Burnet v. Niagara Falls Brewing Co.
Supreme Court of the United States
Decided February 24, 1931No. 61PublishedCited by 122 opinions
1Opinion of the CourtJustice Butlee
In making its tax returns for 1918 and 1919 the brewing company, because of approaching prohibtion, made deductions for obsolescence of its buildings, machinery and equipfnent. The Commissioner disallowed the deductions on the ground that after prohibition the taxpayer continued to use his property to make and sell near beer and other non-intoxicating beverages. The Board of Tax Appeals sustained the Commissioner. 13 B. T. A. 1040. The Circuit Court of Appeals' reversed.- 38' F. (2d) 217. ■, The pertinent-words of the statüté, Revenue Act of 1918, § 234 (a) (7) are: “A. reasonable allowance…
2Cases cited6 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Shwab v. DoyleSupreme Court of the United States · 1922
- Eidman v. MartinezSupreme Court of the United States · 1902
- Kansas City Southern Railway Co. v. United StatesSupreme Court of the United States · 1913
1 more not listed; retrieve them via the Exa API.
3Cited by122 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- United States Cartridge Co. v. United StatesSupreme Court of the United States · 1932
- Anne Moen Bullitt Biddle Brewster v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1979
117 more not listed; retrieve them via the Exa API.