E. L. Bruce Co. v. Commissioner
United States Board of Tax Appeals
An amount paid under state tax statute which was later declared to be unconstitutional, held to be deductible.
1Opinion of the Court
E. L. BRUCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
E. L. Bruce Co. v. Commissioner
Docket No. 34404.
United States Board of Tax Appeals
19 B.T.A. 777; 1930 BTA LEXIS 2329;
April 29, 1930, Promulgated
An amount paid under state tax statute which was later declared to be unconstitutional, held to be deductible.
Albert A. Jones, Esq., for the petitioner.
Arthur Carnduff, Esq., for the respondent.
SEAWELL
This proceeding involves deficiencies in income tax as determined by the Commissioner for the calendar year 1923 and the six-month period ended June 30, 1924, in the respective…
2Cases cited8 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Norton v. Shelby CountySupreme Court of the United States · 1886
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- State Ex Rel. Attorney General v. Williams-Echols Dry Goods Co.Supreme Court of Arkansas · 1928
- Brown v. CommissionerUnited States Board of Tax Appeals · 1928
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