1. Home
  2. Browse Decisions
  3. U.S.
  4. 366 U.S.
  5. 366 U.S. 380 (1961)
 

U. S. v. CONSOLIDATED EDISON CO.

No. 357.

366 U.S. 380 (1961)

UNITED STATES v. CONSOLIDATED EDISON CO. OF NEW YORK, INC.

Supreme Court of United States.

Decided May 22, 1961.

Attorney(s) appearing for the Case

John B. Jones, Jr. argued the cause for the United States. On the briefs were former Solicitor General Rankin, Solicitor General Cox, Assistant Attorney General Rice, Acting Assistant Attorney General Sellers, Ralph S. Spritzer, Harry Baum and Grant W. Wiprud.

James K. Polk argued the cause for respondent. With him on the briefs were Richard Joyce Smith, Julius M. Jacobs and Harold F. Noneman.

MR. JUSTICE WHITTAKER delivered the opinion of the Court.

Respondent brought this action in the United States District Court for the Southern District of New York to recover a claimed overpayment of federal income taxes for the year 1951. It keeps its books and files its returns on a calendar-year accrual basis. The case turns on the correct determination of the proper year of accrual and deduction of certain contested real...

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