SPRING CITY CO. v. COMMISSIONER

Nos. 727 and 728.

292 U.S. 182 (1934)

SPRING CITY FOUNDRY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 30, 1934.


Attorney(s) appearing for the Case

Messrs. Richard H. Tyrrell and Edgar L. Wood for petitioner.

Mr. Erwin N. Griswold, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. James W. Morris and Carlton Fox were on the brief, for respondent.


MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

Petitions for writs of certiorari were granted, "limited to the question whether a debt ascertained to be partially worthless in 1920 was deductible in that year under either § 234 (a) (4) or § 234 (a) (5) [of the Revenue Act of 1918] and to the question whether the debt was returnable as taxable income in that year to the extent that it was then ascertained to be worthless." 291 U.S. 656.

...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases