1. Home
  2. Browse Decisions
  3. U.S.
  4. 398 U.S.
  5. 398 U.S. 1 (1970)
 

NASH v. UNITED STATES

No. 678.

398 U.S. 1 (1970)

NASH ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided May 18, 1970.

Attorney(s) appearing for the Case

Harold I. Apolinsky argued the cause for petitioners. With him on the brief were Joseph S. Bluestein and Alex W. Newton.

Matthew J. Zinn argued the cause for the United States. With him on the brief were Solicitor General Griswold, Assistant Attorney General Walters, Gilbert E. Andrews, and Stuart A. Smith.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

Petitioners were partners operating eight finance offices in Alabama. The partnership reported its income on the accrual method of accounting and instead of deducting bad debts within the taxable year as permitted by § 166 (a) of the Internal Revenue Code of 1954 it used the reserve method of accounting as permitted by § 166 (c). Under the reserve method of accounting a taxpayer includes in his income...

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