1. Home
  2. Browse Decisions
  3. U.S.
  4. 360 U.S.
  5. 360 U.S. 446 (1959)
 

COMMISSIONER v. HANSEN

No. 380.

360 U.S. 446 (1959)

COMMISSIONER OF INTERNAL REVENUE v. HANSEN ET UX.

Supreme Court of United States.

Decided June 22, 1959.

Attorney(s) appearing for the Case

Meyer Rothwacks argued the causes for the Commissioner of Internal Revenue. With him on the brief for the Commissioner were Solicitor General Rankin, Assistant Attorney General Rice and Joseph F. Goetten.

Lester M. Ponder argued the cause for petitioners in No. 512. With him on the brief were W. Byron Sorrell, John C. Williamson, Cullen B. Jones, Jr. and Thomas M. Scanlon.

Emmett E. McInnis, Jr. argued the cause and filed a brief for respondents in No. 380.

William S. Miller, Jr. argued the cause for respondent in No. 381. With him on the brief were E. Chas. Eichenbaum and Leonard L. Scott.

Briefs of amici curiae in support of the taxpayers were filed by James C. Moore and L. W. Anderson for the National Automobile Dealers Association, and by William Waller for Vance L. Wiley et al.

MR. JUSTICE WHITTAKER delivered the opinion of the Court.

These federal income tax cases present questions concerning the proper and timely accrual of gross income deriving from sales of commercial installment paper by retail dealers to finance companies. The taxpayers involved in these cases are two retail automobile dealers and a house trailer dealer. All keep their books on the accrual basis. Most of their sales are "credit...

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