United States v. Allen-Bradley Co., 352 U.S. 306 (1947)

Name: United States v. Allen-Bradley Co., 352 U.S. 306 (1947) - Syllabus
Author: U.S. Supreme Court

United States v. Allen-Bradley Co.

No. 78

Argued December 13, 1956
Decided January 22, 1957
352 U.S. 306

CERTIORARI TO THE COURT OF CLAIMS

Syllabus

Under § 124(f) of the Internal Revenue Code of 1939, as amended, the War Production Board had authority to certify that only a part of the cost of essential wartime expansion of production facilities of a private manufacturer was "necessary in the interest of national defense," so as to be amortizable within five years or less under §§ 23(t) and 124 for income tax purposes. Pp. 306-311.

134 Ct.Cl. 800 reversed.

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Chicago: U.S. Supreme Court, "Syllabus," United States v. Allen-Bradley Co., 352 U.S. 306 (1947) in 352 U.S. 306 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=SHJ1CVYNSB3BQ73.

MLA: U.S. Supreme Court. "Syllabus." United States v. Allen-Bradley Co., 352 U.S. 306 (1947), in 352 U.S. 306, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=SHJ1CVYNSB3BQ73.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Allen-Bradley Co., 352 U.S. 306 (1947). cited in 1947, 352 U.S. 306. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=SHJ1CVYNSB3BQ73.