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Magruder v. Supplee, 316 U.S. 394 (1942)
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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.
Magruder v. Supplee, 316 U.S. 394 (1942)
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Magruder v. Supplee No. 947 Argued April 30, 1942 Decided May 25, 1942 316 U.S. 394
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FOURTH DISTRICT
Syllabus
Where, in a sale of real estate, current taxes, which are a lien on the property and for which the vendor is personally liable under the State law, are apportioned, so that the vendee pays the part proportionate to the fraction of the tax year ensuing after the purchase, the payment is not deductible by the vendee in his income tax return as "taxes paid" within the meaning of § 23(c) of the Revenue Act of 1936, but is part of the purchase price. P. 397.
123 F.2d 399 reversed.
Certiorari, 315 U.S. 794, to review the affirmance of a judgment for a refund of income taxes, 36 F.Supp. 722.
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Chicago: U.S. Supreme Court, "Syllabus," Magruder v. Supplee, 316 U.S. 394 (1942) in 316 U.S. 394 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=RFW2GCCSIDT1LS4.
MLA: U.S. Supreme Court. "Syllabus." Magruder v. Supplee, 316 U.S. 394 (1942), in 316 U.S. 394, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=RFW2GCCSIDT1LS4.
Harvard: U.S. Supreme Court, 'Syllabus' in Magruder v. Supplee, 316 U.S. 394 (1942). cited in 1942, 316 U.S. 394. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=RFW2GCCSIDT1LS4.
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