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Rudolph v. United States, 372 U.S. 269 (1962)
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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.
Rudolph v. United States, 372 U.S. 269 (1962)
Rudolph v. United States No. 396 Argued April 3, 1962 Decided June 18, 1962 372 U.S. 269
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
An insurance company paid the expenses of a group of its agents and their wives, including petitioners, to New York City to attend an annual convention, and the Commissioner assessed the value of the trip to petitioners as taxable income. In a suit for refund, the District Court found that the trip was provided by the company primarily for the purpose of affording a pleasure trip in the nature of a bonus, reward, and compensation for a job well done and that, from the point of view of petitioners, it was primarily a pleasure trip, and that, therefore, the value of the trip was income and the costs were personal and nondeductible. The Court of Appeals approved these findings.
Held: since the ultimate facts are subject to the "clearly erroneous" rule and their review would be of no importance save to the litigants themselves, the writ of certiorari is dismissed as improvidently granted. Pp. 269-270.
Reported below: 291 F. 2d 841.
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Chicago: U.S. Supreme Court, "Syllabus," Rudolph v. United States, 372 U.S. 269 (1962) in 372 U.S. 269 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=ZAUGV74E8EEYSKD.
MLA: U.S. Supreme Court. "Syllabus." Rudolph v. United States, 372 U.S. 269 (1962), in 372 U.S. 269, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ZAUGV74E8EEYSKD.
Harvard: U.S. Supreme Court, 'Syllabus' in Rudolph v. United States, 372 U.S. 269 (1962). cited in 1962, 372 U.S. 269. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=ZAUGV74E8EEYSKD.
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