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V. Loewers Gambrinus Brewery Co. v. Anderson, 282 U.S. 638 (1931)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
V. Loewers Gambrinus Brewery Co. v. Anderson, 282 U.S. 638 (1931)
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V. Loewers Gambrinus Brewery Co. v. Anderson No. 352 Argued January 22, 1931 Decided February 24, 1931 282 U.S. 638
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
In calculating its net income and profits taxes for the years 1918 and 1919, a brewing company was entitled, under § 234(a)(7) of the Revenue Act of 1918, to a reasonable allowance for obsolescence of its buildings resulting from the imminence and taking effect of prohibition. Clarke v. Haberle Brewing Co., 280 U.S. 384, distinguished. P. 641.
42 F.2d 216 reversed.
District court affirmed.
Certiorari, post, p. 823, to review a judgment of the circuit court of appeals which reversed a judgment for the Brewery Company in the district court in its action to recover money illegally collected as income and profits taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," V. Loewers Gambrinus Brewery Co. v. Anderson, 282 U.S. 638 (1931) in 282 U.S. 638 282 U.S. 639. Original Sources, accessed July 3, 2025, http://www.originalsources.com/Document.aspx?DocID=8SQWH9LUFCSZQ7A.
MLA:
U.S. Supreme Court. "Syllabus." V. Loewers Gambrinus Brewery Co. v. Anderson, 282 U.S. 638 (1931), in 282 U.S. 638, page 282 U.S. 639. Original Sources. 3 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=8SQWH9LUFCSZQ7A.
Harvard:
U.S. Supreme Court, 'Syllabus' in V. Loewers Gambrinus Brewery Co. v. Anderson, 282 U.S. 638 (1931). cited in 1931, 282 U.S. 638, pp.282 U.S. 639. Original Sources, retrieved 3 July 2025, from http://www.originalsources.com/Document.aspx?DocID=8SQWH9LUFCSZQ7A.
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