SHEARER v. BURNET

No. 469.

285 U.S. 228 (1932)

SHEARER v. BURNET, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 14, 1932.


Attorney(s) appearing for the Case

Mr. M'Cready Sykes, with whom Messrs. Charles Henry Butler and George L. Shearer were on the brief, for petitioners.

Mr. Whitney North Seymour, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key and Norman D. Keller were on the brief, for respondent.

Messrs. Burton E. Eames and R. Gaynor Wellings, by leave of Court, filed a brief as amici curiae.


MR. JUSTICE STONE delivered the opinion of the Court.

The petitioners in these cases, members of a law partnership, filed their individual tax returns for the calendar year 1924. The partnership books were kept on the basis of a fiscal year and the partnership information return, filed in 1924, was for the fiscal year ending April 30th of that year. As required by § 218 (a) of the Revenue Act of 1924, c. 234, 43 Stat. 253, 275, the petitioners included in their...

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