|
|
Planters Cotton Oil Co., Inc. v. Hopkins, 286 U.S. 332 (1932)
Contents:
Show Summary
Hide Summary
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.
Planters Cotton Oil Co., Inc. v. Hopkins, 286 U.S. 332 (1932)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 286 U.S. 319, click here.
Planters Cotton Oil Co., Inc. v. Hopkins No. 672 Argued April 20, 1932 Decided May 16, 1932 286 U.S. 332
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
The owner of substantially all of the stock of two joint stock associations caused their assets to be transferred to three corporations which he formed for carrying on the business and of which he owned substantially all the shares. Held that, in a consolidated income tax return of all the companies, net losses suffered by the joint stock associations during the year preceding the affiliation were not deductible. Woolford Realty Co. v. Rose, ante, p. 319. P. 333.
53 F.2d 825 affirmed.
Certiorari, 285 U.S. 533, to review the affirmance of a judgment, 47 F.2d 659, dismissing the petition in an action to recover an alleged overpayment of income taxes.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Planters Cotton Oil Co., Inc. v. Hopkins, 286 U.S. 332 (1932) in 286 U.S. 332 286 U.S. 333. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2RV699PRR1GETG3.
MLA: U.S. Supreme Court. "Syllabus." Planters Cotton Oil Co., Inc. v. Hopkins, 286 U.S. 332 (1932), in 286 U.S. 332, page 286 U.S. 333. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2RV699PRR1GETG3.
Harvard: U.S. Supreme Court, 'Syllabus' in Planters Cotton Oil Co., Inc. v. Hopkins, 286 U.S. 332 (1932). cited in 1932, 286 U.S. 332, pp.286 U.S. 333. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2RV699PRR1GETG3.
|