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Dixie Pines Products Co. v. Commissioner, 320 U.S. 516 (1944)
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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.
Dixie Pines Products Co. v. Commissioner, 320 U.S. 516 (1944)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 320 U.S. 508, click here.
Dixie Pines Products Co. v. Commissioner of Internal Revenue No. 84 Argued December 14, 15, 1943 Decided January 3, 1944 320 U.S. 516
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCIT
Syllabus
1. A taxpayer who kept his books on the accrual basis deducted on his income tax returns for 1937 state taxes assessed against him during the taxable year. He was contesting in the state courts his liability for the taxes, was later adjudged exempt therefrom, and never actually paid them. Held that, under the Revenue Act of 1936, the deduction was properly disallowed. P. 519.
2. The Board of Tax Appeals applied the correct rule of law in this case, and the court below properly refused to disturb its determination. Dobson v. Commissioner, ante, p. 489. P. 519.
134 F.2d 273 affirmed.
Certiorari, post, p. 720, to review the affirmance of a decision of the Board of Tax Appeals, 45 B.T.A. 286, which sustained the Commissioner’s determination of a tax deficiency.
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Chicago: U.S. Supreme Court, "Syllabus," Dixie Pines Products Co. v. Commissioner, 320 U.S. 516 (1944) in 320 U.S. 516 320 U.S. 517. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=W6RC442QWW2QSQY.
MLA: U.S. Supreme Court. "Syllabus." Dixie Pines Products Co. v. Commissioner, 320 U.S. 516 (1944), in 320 U.S. 516, page 320 U.S. 517. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=W6RC442QWW2QSQY.
Harvard: U.S. Supreme Court, 'Syllabus' in Dixie Pines Products Co. v. Commissioner, 320 U.S. 516 (1944). cited in 1944, 320 U.S. 516, pp.320 U.S. 517. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=W6RC442QWW2QSQY.
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