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Real Estate-Land Title & Trust Co. v. United States, 309 U.S. 13 (1940)
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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.
Real Estate-Land Title & Trust Co. v. United States, 309 U.S. 13 (1940)
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 309 U.S. 4, click here.
Real Estate-Land Title & Trust Co. v. United States No. 229 Argued January 5, 1940 Decided January 15, 1990 309 U.S. 13
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
Under the Revenue Act of 1928, § 23(k), and Treasury Regulations 74, Art. 206, a deduction for obsolescence is not allowed for a plant which has not functionally depreciated, but which is a needless duplication acquired in a voluntary business consolidation, and which the management desires to eliminate, preferring another which is also adequate but which can be operated with fewer employees. Pp. 117.
102 F.2d 582 affirmed.
Certiorari, 308 U.S. 539, to review a judgment reversing a judgment recovered in the District Court in a suit for a refund of income taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Real Estate-Land Title & Trust Co. v. United States, 309 U.S. 13 (1940) in 309 U.S. 13 309 U.S. 14. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=3PJ6ZPKPL1W9W88.
MLA: U.S. Supreme Court. "Syllabus." Real Estate-Land Title & Trust Co. v. United States, 309 U.S. 13 (1940), in 309 U.S. 13, page 309 U.S. 14. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=3PJ6ZPKPL1W9W88.
Harvard: U.S. Supreme Court, 'Syllabus' in Real Estate-Land Title & Trust Co. v. United States, 309 U.S. 13 (1940). cited in 1940, 309 U.S. 13, pp.309 U.S. 14. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=3PJ6ZPKPL1W9W88.
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