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Herring v. Commissioner, 293 U.S. 322 (1934)
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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.
Herring v. Commissioner, 293 U.S. 322 (1934)
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Herring v. Commissioner No. 176 Argued November 16, 1934 Decided December 3, 1934 * 293 U.S. 322
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
1. The percentage deduction from gross income permitted by § 204(c)(2) of the Revenue Act of 1926 as an allowance for depletion in the case of oil and gas wells is applicable to advance royalties and bonuses received by a lessor upon the execution of an oil and gas mining lease, even though there were no wells on the property and no production of oil or gas during the taxable year. Pp. 324, 327.
2. The reenactment of a statutory provision without alteration indicates legislative approval of administrative regulations theretofore adopted and applied. P. 325.
70 F.2d 785 reversed.
Certiorari to review judgments of the Circuit Court of Appeals in two income tax cases wherein decisions of the Board of Tax Appeals sustaining the action of the Commissioner in disallowing claimed deductions for depletion were affirmed.
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Chicago:
U.S. Supreme Court, "Syllabus," Herring v. Commissioner, 293 U.S. 322 (1934) in 293 U.S. 322 293 U.S. 323. Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=UW1UF9CU8AP81QX.
MLA:
U.S. Supreme Court. "Syllabus." Herring v. Commissioner, 293 U.S. 322 (1934), in 293 U.S. 322, page 293 U.S. 323. Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=UW1UF9CU8AP81QX.
Harvard:
U.S. Supreme Court, 'Syllabus' in Herring v. Commissioner, 293 U.S. 322 (1934). cited in 1934, 293 U.S. 322, pp.293 U.S. 323. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=UW1UF9CU8AP81QX.
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