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Shearer v. Burnet, 285 U.S. 228 (1932)
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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.
Shearer v. Burnet, 285 U.S. 228 (1932)
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Shearer v. Burnet No. 469 Argued February 23, 24, 1932 Decided March 14, 1932 * 285 U.S. 228
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
The provisions of the Revenue Act of 1924, §§ 1200(a), 1201(a), (b) for granting a 25 percent reduction of taxes imposed under the Act of 1921 upon taxpayers returning income for the calendar year 1923, and proportionate reductions where returns were made for other fiscal periods beginning or ending in that calendar year, do not apply to a partner making his individual return for the calendar year 1924, even though the distributive share received by him in that year was attributable in part to the 1923 portion of a partnership fiscal year beginning in 1923 and ending in 1924. P. 230.
52 F.2d 17 affirmed.
Certiorari, 284 U.S. 612, to review judgments affirming orders of the Board of Tax Appeals sustaining income tax assessments. 18 B.T.A. 393.
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Chicago: U.S. Supreme Court, "Syllabus," Shearer v. Burnet, 285 U.S. 228 (1932) in 285 U.S. 228 285 U.S. 229. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=AGWXBYEFSG2KIVR.
MLA: U.S. Supreme Court. "Syllabus." Shearer v. Burnet, 285 U.S. 228 (1932), in 285 U.S. 228, page 285 U.S. 229. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=AGWXBYEFSG2KIVR.
Harvard: U.S. Supreme Court, 'Syllabus' in Shearer v. Burnet, 285 U.S. 228 (1932). cited in 1932, 285 U.S. 228, pp.285 U.S. 229. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=AGWXBYEFSG2KIVR.
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