Spring City Foundry Co. v. Commissioner

Supreme Court

Spring City Foundry Co. v. Commissioner

291 U.S. 656, 54 S. Ct. 527

CourtSupreme Court of the United States

DecidedMarch 5, 1934

DocketNos. 727 and 728

StatusPublished

This text of 291 U.S. 656 (Spring City Foundry Co. v. Commissioner) 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

Spring City Foundry Co. v. Commissioner, 291 U.S. 656, 54 S. Ct. 527 (1934).

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Opinion

The petition for writs of certiorari to the Circuit Court of Appeals for the Seventh Circuit is granted limited to the question whether a debt ascertained to be partially worthless in 1920 was deductible in that year under either § 234 (a) (4) or § 234 (a) (5) and to the question whether the debt was returnable as taxable income in that year to the extent that it was then ascertained to be worthless.

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The petition for writs of certiorari to the Circuit Court of Appeals for the Seventh Circuit is granted limited to the question whether a debt ascertained to be partially worthless in 1920 was deductible in that year under either § 234 (a) (4) or § 234 (a) (5) and to the question whether the debt was returnable as taxable income in that year to the extent that it was then ascertained to be worthless.

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Bluebook (online)

291 U.S. 656, 54 S. Ct. 527, Counsel Stack Legal Research, https://law.counselstack.com/opinion/spring-city-foundry-co-v-commissioner-scotus-1934.