UNITED STATES SUPREME COURT DECISIONS ON-LINE

BURNET V. NATIONAL INDUSTRIAL ALCOHOL CO., INC., 282 U. S. 646 (1931)

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U.S. Supreme Court

Burnet v. National Industrial Alcohol Co., Inc., 282 U.S. 646 (1931)

Burnet v. National Industrial Alcohol Co., Inc.

No. 109

Argued January 21, 22, 1931

Decided February 24, 1931

282 U.S. 646

Syllabus

Under § 234(a)(7) of the Revenue Act of 1918, a brewing company was entitled to a reasonable allowance for obsolescence of tangible property caused by prohibition legislation. Ganbrinus Brewery Co. v. Anderson, ante, p. 282 U. S. 338. P. 282 U. S. 647.

38 F.2d 718 affirmed.

Certiorari, 281 U.S. 717, to review a judgment of the court of appeals of the District of Columbia which reversed a decision of the Board of Tax Appeals, 7 B.T.A. 1241, affirming a determination of deficiencies in income and excess profit taxes.


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