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United States v. Cleveland, C., C. & St. L. Ry. Co., 247 U.S. 195 (1918)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Cleveland, C., C. & St. L. Ry. Co., 247 U.S. 195 (1918)
United States v. Cleveland, Cincinnati, Chicago & St. Louis Railway Company No. 693 Argued March 4, 5, 6, 1918 Decided May 20, 1918 247 U.S. 195
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
A railroad company bought hare of another railroad company before, and sold them after, December 31, 1908. Held that only so much af the profit as accrued after that date was "income" within the Corporation Tax Act. Doyle v. Mitchell Brothers Co., ante179; Hays v. Gauley Mountain Coal Co., ante,189.
242 F. 18 affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Cleveland, C., C. & St. L. Ry. Co., 247 U.S. 195 (1918) in 247 U.S. 195 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=1MQEG3S7T9TYEXS.
MLA: U.S. Supreme Court. "Syllabus." United States v. Cleveland, C., C. & St. L. Ry. Co., 247 U.S. 195 (1918), in 247 U.S. 195, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=1MQEG3S7T9TYEXS.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Cleveland, C., C. & St. L. Ry. Co., 247 U.S. 195 (1918). cited in 1918, 247 U.S. 195. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=1MQEG3S7T9TYEXS.
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