1. Home
  2. Browse Decisions
  3. U.S.
  4. 319 U.S.
  5. 319 U.S. 590 (1943)
 

INTERSTATE TRANSIT LINES v. COMM'R.

No. 552.

319 U.S. 590 (1943)

INTERSTATE TRANSIT LINES v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 14, 1943.

Attorney(s) appearing for the Case

Mr. Nelson Trottman, with whom Mr. Joseph F. Mann was on the brief, for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Mr. Sewall Key were on the brief, for respondent.

MR. JUSTICE REED delivered the opinion of the Court.

This case involves a claim by the taxpayer to treatment of itself and a subsidiary as a single taxable person. The writ of certiorari was granted because of uncertainties in this area of important federal tax law. See Moline Properties v. Commissioner, ante, p. 436, n. 1. Petitioner, Interstate Transit Lines, sought to deduct $28,100.66 as an ordinary and necessary business expense for the year 1936...

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