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Detroit Edison Co. v. Commissioner, 319 U.S. 98 (1943)
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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.
Detroit Edison Co. v. Commissioner, 319 U.S. 98 (1943)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 319 U.S. 94, click here.
Detroit Edison Co. v. Commissioner of Internal Revenue No. 675 Argued April 13, 1943 Decided May 3, 1943 319 U.S. 98
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
1. Under § 23(1) of the Revenue Act of 1936, an electric power company is not entitled to a deduction on account of depreciation in respect of the cost of extensions of its facilities to the extent that such cost was borne by customer whose payments to the company therefor were not refunded nor refundable. P. 102.
2. Section 113(a)(2) and (8)(B) of the Revenue Act of 1936 are inapplicable, since the customers’ payment in question were neither "gifts" nor "contributions" to the company. P. 102.
131 P.2d 619 affirmed.
Certiorari, 318 U.S. 749, to review the affirmance of a decision of the Board of Tax Appeals, 45 B.T.A. 358, which sustained the Commissioner’s determination of a deficiency in income tax.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Detroit Edison Co. v. Commissioner, 319 U.S. 98 (1943) in 319 U.S. 98 319 U.S. 99. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=TI3NWKWC64NVP3X.
MLA:
U.S. Supreme Court. "Syllabus." Detroit Edison Co. v. Commissioner, 319 U.S. 98 (1943), in 319 U.S. 98, page 319 U.S. 99. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=TI3NWKWC64NVP3X.
Harvard:
U.S. Supreme Court, 'Syllabus' in Detroit Edison Co. v. Commissioner, 319 U.S. 98 (1943). cited in 1943, 319 U.S. 98, pp.319 U.S. 99. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=TI3NWKWC64NVP3X.
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