|
|
Greenport Basin & Constr. Co. v. United States, 260 U.S. 512 (1923)
Contents:
Show Summary
Hide Summary
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.
Greenport Basin & Constr. Co. v. United States, 260 U.S. 512 (1923)
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 260 U.S. 501, click here.
Greenport Basin & Construction Company v. United States No. 31 Argued November 17, 1922 Decided January 2, 1923 260 U.S. 512
ERROR TO AND APPEAL FROM THE DISTRICT COURT OF THE
UNITED STATES FOR THE EASTERN DISTRICT OF NEW YORK
Syllabus
1. A judgment of the district court in an action against the United States under Jud.Code, § 24, par. 20, to recover taxes paid under protest is reviewable here by writ of error. P. 514.
2. In computing the excess profits tax imposed by the Act of October 3, 1917, c. 63, 40 Stat. 300, the exaction prescribed by § 201 is to be imposed, in its successive stages, upon the entire net income, except that, from the part of the net income prescribed for the first stage, the allowances made by § 203 are to be deducted. So held where the allowances were less than 15 percent of the invested capital. P. 514.
269 F. 58, affirmed.
Error to and appeal from a judgment of the district court sustaining a demurrer and dismissing the complaint in an action against the United States to recover taxes.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Greenport Basin & Constr. Co. v. United States, 260 U.S. 512 (1923) in 260 U.S. 512 260 U.S. 513. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=YFUEL773176GLNC.
MLA: U.S. Supreme Court. "Syllabus." Greenport Basin & Constr. Co. v. United States, 260 U.S. 512 (1923), in 260 U.S. 512, page 260 U.S. 513. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YFUEL773176GLNC.
Harvard: U.S. Supreme Court, 'Syllabus' in Greenport Basin & Constr. Co. v. United States, 260 U.S. 512 (1923). cited in 1923, 260 U.S. 512, pp.260 U.S. 513. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=YFUEL773176GLNC.
|