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Burnet v. Porter, 283 U.S. 230 (1931)
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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.
Burnet v. Porter, 283 U.S. 230 (1931)
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Burnet v. Porter No. 203 Argued March 12, 1931 Decided April 13, 1931 283 U.S. 230
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
1. The Commissioner of Internal Revenue, after approving a deduction for loss in an income tax return and allowing a claim for refund of the proportional part of the tax, had authority to reopen the case later, disallow the deduction and redetermine the tax.
2. Decided, as respects proof of deductible loss, upon the authority of Burnet v. Houston, ante, p. 223.
39 F.2d 360 reversed.
Certiorari, 282 U.S. 821, to review a judgment which reversed a decision of the Board of Tax Appeals, 13 B.T.A. 279, sustaining disallowance of a deduction for a loss in an income tax return.
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Chicago: U.S. Supreme Court, "Syllabus," Burnet v. Porter, 283 U.S. 230 (1931) in 283 U.S. 230 Joint_283 U.S. 231. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=N6CGGRVP5U2UHJ5.
MLA: U.S. Supreme Court. "Syllabus." Burnet v. Porter, 283 U.S. 230 (1931), in 283 U.S. 230, page Joint_283 U.S. 231. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=N6CGGRVP5U2UHJ5.
Harvard: U.S. Supreme Court, 'Syllabus' in Burnet v. Porter, 283 U.S. 230 (1931). cited in 1931, 283 U.S. 230, pp.Joint_283 U.S. 231. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=N6CGGRVP5U2UHJ5.
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