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Weiss v. Wiener, 279 U.S. 333 (1929)
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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.
Weiss v. Wiener, 279 U.S. 333 (1929)
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Weiss v. Wiener Nos. 482 and 483 Argued April 12, 1929 Decided April 22, 1929 279 U.S. 333
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
The provision of § 214(a)(8) of the Revenue Act of 1918, granting a deduction from income tax of
a reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence,
does not authorize a deduction by a lessee for estimated obsolescence of buildings, where he had made no expenditure on this account, notwithstanding that the property was used by him in his business and held under long-term leases such a were treated by the local law as in many respects equivalent to conveyances of the fee, and the lessee was under obligation to keep up the buildings and to pay rent even if they were destroyed. P. 335.
27 F.2d 200, reversed; 17 F.2d 650, affirmed.
Writs of certiorari, 278 U.S. 594, to the circuit court of appeals to review judgments which reversed judgments of the district court recovered by the present petitioners in actions brought by Wiener to recover money collected as income taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Weiss v. Wiener, 279 U.S. 333 (1929) in 279 U.S. 333 279 U.S. 334. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=VY2KHYWTRH1R176.
MLA: U.S. Supreme Court. "Syllabus." Weiss v. Wiener, 279 U.S. 333 (1929), in 279 U.S. 333, page 279 U.S. 334. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=VY2KHYWTRH1R176.
Harvard: U.S. Supreme Court, 'Syllabus' in Weiss v. Wiener, 279 U.S. 333 (1929). cited in 1929, 279 U.S. 333, pp.279 U.S. 334. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=VY2KHYWTRH1R176.
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