NASH-BREYER MOTOR CO. v. BURNET

No. 549.

283 U.S. 483 (1931)

NASH-BREYER MOTOR CO., FORMERLY TROY MOTOR SALES CO., v. BURNET, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 18, 1931.


Attorney(s) appearing for the Case

Messrs. Theodore B. Benson and Arthur H. Deibert, with whom Messrs. M.F. Mitchell and George G. Witter were on the brief, for petitioner.

Solicitor General Thacher, with whom Assistant Attorney General Youngquist and Messrs. Claude R. Branch, J. Louis Monarch, and Morton K. Rothschild, Special Assistants to the Attorney General, and Whitney North Seymour were on the brief, for respondent.


MR. JUSTICE STONE delivered the opinion of the Court.

Petitioner, a Delaware corporation having its principal office in California, filed federal income and profits tax returns for its fiscal years 1920 and 1921 with the Collector of Internal Revenue for its district in that state. Following a decision of the Board of Tax Appeals which upheld respondent's determination of tax deficiencies against petitioner for both years, 14 B.T.A. 546, petitioner and respondent...

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