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SHEARER V. BURNET, 285 U. S. 228 (1932)

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U.S. Supreme Court

Shearer v. Burnet, 285 U.S. 228 (1932)

Shearer v. Burnet

No. 469

Argued February 23, 24, 1932

Decided March 14, 1932*

285 U.S. 228

Syllabus

The provisions of the Revenue Act of 1924, §§ 1200(a), 1201(a), (b) for granting a 25 percent reduction of taxes imposed under the Act chanroblesvirtualawlibrary

Page 285 U. S. 229

of 1921 upon taxpayers returning income for the calendar year 1923, and proportionate reductions where returns were made for other fiscal periods beginning or ending in that calendar year, do not apply to a partner making his individual return for the calendar year 1924, even though the distributive share received by him in that year was attributable in part to the 1923 portion of a partnership fiscal year beginning in 1923 and ending in 1924. P. 285 U. S. 230.

52 F.2d 17 affirmed.

Certiorari, 284 U.S. 612, to review judgments affirming orders of the Board of Tax Appeals sustaining income tax assessments. 18 B.T.A. 393.





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