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National Lead Co. v. Commissioner, 352 U.S. 313 (1957)
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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.
National Lead Co. v. Commissioner, 352 U.S. 313 (1957)
National Lead Co. v. Commissioner of Internal Revenue No. 124 Argued December 13, 1956 Decided January 22, 1957 352 U.S. 313
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Under § 124(f) of the Internal Revenue Code of 1939, as amended, the War Production Board had authority to certify that only a part of the cost of essential wartime expansion of production facilities of a private manufacturer was "necessary in the interest of national defense," so a to be amortizable within five years or less under § § 23(t) and 12 for income tax purposes. Pp. 313-314.
230 F.2d 161 affirmed on other grounds.
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Chicago:
U.S. Supreme Court, "Syllabus," National Lead Co. v. Commissioner, 352 U.S. 313 (1957) in 352 U.S. 313 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=J5UI7XH9AKG6I7L.
MLA:
U.S. Supreme Court. "Syllabus." National Lead Co. v. Commissioner, 352 U.S. 313 (1957), in 352 U.S. 313, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=J5UI7XH9AKG6I7L.
Harvard:
U.S. Supreme Court, 'Syllabus' in National Lead Co. v. Commissioner, 352 U.S. 313 (1957). cited in 1957, 352 U.S. 313. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=J5UI7XH9AKG6I7L.
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