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Moline Properties, Inc. v. Commissioner, 319 U.S. 436 (1943)
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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.
Moline Properties, Inc. v. Commissioner, 319 U.S. 436 (1943)
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Moline Properties, Inc. v. Commissioner of Internal Revenue No. 660 Argued April 16, 19, 1943 Decided June 1, 1943 319 U.S. 436
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
1. Upon the facts of this case, held that, for the purpose of the federal income tax, gain from sales (in 1935 and 1936) by a corporation of its property, although the corporation was owned wholly by an individual stockholder, could not be treated as income taxable to the individual, rather than to the corporation. P. 440.
2. The corporation in this case was not a mere agent of the stockholder. P. 440.
131 F.2d 388, affirmed.
Certiorari, 318 U.S. 751, to review the reversal of a decision of the Board of Tax Appeals, 45 B.T.A. 647, that there were no deficiencies in the corporate taxpayer’s income and excess profits taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Moline Properties, Inc. v. Commissioner, 319 U.S. 436 (1943) in 319 U.S. 436 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=4F7N7XPYUMQNHCR.
MLA: U.S. Supreme Court. "Syllabus." Moline Properties, Inc. v. Commissioner, 319 U.S. 436 (1943), in 319 U.S. 436, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=4F7N7XPYUMQNHCR.
Harvard: U.S. Supreme Court, 'Syllabus' in Moline Properties, Inc. v. Commissioner, 319 U.S. 436 (1943). cited in 1943, 319 U.S. 436. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=4F7N7XPYUMQNHCR.
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