Legal Opinion
United States v. Consolidated Edison Co. of NY
Supreme Court of the United States
Decided May 22, 1961No. 357PublishedCited by 166 opinions
1Opinion of the CourtJustice Whittaker
Respondent brought this action in the United States District Court for the Southern District of New York to recover a claimed overpayment of federal income taxes for the year 1951. It keeps its books and files its returns on a calendar-year accrual basis. The case turns on the correct determination of the proper year of accrual and deduction of certain contested real estate taxes. Specifically, the question is whether the contested part of a real estate tax accrued (1) in the year it was assessed and, for the purpose — and as the only mode recognized by the local law — of avoiding seizure and…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
8 more not listed; retrieve them via the Exa API.
3Cited by166 opinions
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Sandor v. CommissionerUnited States Tax Court · 1974
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- MacHeca Transport Company, Doing Business as Gateway Cold Storage David MacHeca Starlin MacHeca v. Philadelphia Indemnity Insurance CompanyCourt of Appeals for the Eighth Circuit · 2006
161 more not listed; retrieve them via the Exa API.