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R. Simpson & Co. v. Commissioner, 321 U.S. 225 (1944)
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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.
R. Simpson & Co. v. Commissioner, 321 U.S. 225 (1944)
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 321 U.S. 219, click here.
R. Simpson & Co. v. Commissioner of Internal Revenue No. 1 Argued January 12, 1944 Decided February 14, 1944 321 U.S. 225
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Of a case to which § 1140(b)(2) of the Internal Revenue Code is applicable, this Court is without jurisdiction after a petition for a writ of certiorari has been denied and the period of 25 days allowed by Rule 33 for filing a petition for rehearing has expired. P. 229.
128 F.2d 742, writ dismissed.
Certiorari, 319 U.S. 778, to review the affirmance of a decision of the Board of Tax Appeals, 44 B.T.A. 498. This Court had previously denied certiorari, 317 U.S. 677.
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Chicago: U.S. Supreme Court, "Syllabus," R. Simpson & Co. v. Commissioner, 321 U.S. 225 (1944) in 321 U.S. 225 321 U.S. 226. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=3KQD3NWUQHIWV6Z.
MLA: U.S. Supreme Court. "Syllabus." R. Simpson & Co. v. Commissioner, 321 U.S. 225 (1944), in 321 U.S. 225, page 321 U.S. 226. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=3KQD3NWUQHIWV6Z.
Harvard: U.S. Supreme Court, 'Syllabus' in R. Simpson & Co. v. Commissioner, 321 U.S. 225 (1944). cited in 1944, 321 U.S. 225, pp.321 U.S. 226. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=3KQD3NWUQHIWV6Z.
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