Newbury v. United States

323 U.S. 802, 102 Ct. Cl. 852
CourtSupreme Court of the United States
DecidedOctober 2, 1944
DocketNo. 45597
StatusPublished
Cited by5 cases

This text of 323 U.S. 802 (Newbury v. United States) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Newbury v. United States, 323 U.S. 802, 102 Ct. Cl. 852 (1944).

Opinion

Income tax; deduction for depreciation of trust property not allowable to beneficiary; Section 23 (1), Revenue Act of 1934 ; 48 Stat. 689. Commissioner v. Netcher, 143 Fed. (2d) 484, cited.

Decided October 2, 1944; plaintiff not entitled to recover and petition dismissed. Ante, page 192.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court January 29, 1945.

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Related

Frantz v. Commissioner
83 T.C. No. 11 (U.S. Tax Court, 1984)
Tilford v. Commissioner
75 T.C. 134 (U.S. Tax Court, 1980)

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Bluebook (online)
323 U.S. 802, 102 Ct. Cl. 852, Counsel Stack Legal Research, https://law.counselstack.com/opinion/newbury-v-united-states-scotus-1944.