Citation network
Brown Vs. Helvering
Cites for this judgment
- US Supreme Court
- Jan 15, 1934
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
-
U.S. 193 (1934) U.S. Supreme Court Brown v. HelveringSearch
-
U.S. 193 (1934) Brown v. HelveringSearch
-
conflict with the decision of the Circuit Court of Appeals for the Fourth Circuit in Virginia-Lincoln Furniture Corp. v. CommissionerSearch
-
and the burden rests upon the taxpayer to show that he was entitled to the deduction claimed. Reinecke v. SpaldingSearch
-
year in the event of cancellation or reinsurance did not affect its quality as income. Compare American National Co. v. UnitedSearch
-
as an expense incurred, and hence as the basis for a deduction, although payment is not presently due, United States v. AndersonSearch
-
American National Co. v. UnitedSearch
-
U. S. 92 , and although the amount of the liability has not been definitely ascertained. United States v. AndersonSearch
-
Compare Continental Tie & Lumber Co. v. UnitedSearch
-
as otherwise specifically provided by statute, a liability does not accrue as long as it remains contingent. Weiss v. WienerSearch
-
Lucas v. AmericanSearch
-
Brief any citation in this list with AI Studio
-
compare 271 U. S. Co. Page 291 U. S. 201 v. EdwardsSearch
-
Ewing Thomas Converting Co. v. McCaughnSearch
-
Highland Milk Condensing Co. v. PhillipsSearch
-
technical reserves are required to be made by the insurance laws of the several states. See Maryland Casualty Co. v. UnitedSearch
-
United States v. BostonSearch
-
Many reserves set up by prudent business men are not allowable as deductions. See Lucas v. AmericanSearch
-
as will, in his opinion, do so. United States v. AndersonSearch
-
Williamsport Wire Rope Co. v. UnitedSearch
-
Lucas v. StructuralSearch
-
had been in use prior to the change made in 1923. To so require was within his administrative discretion. Compare Bent v. CommissionerSearch
-
the income. He was vested with a wide discretion in deciding whether to permit or to forbid a change. Compare Bent v. CommissionerSearch
-
of the court to weigh and determine Page 291 U. S. 205 the relative merits of systems of accounting. Lucas v. AmericanSearch
-
by any regulation applying them, were properly disallowed. So far as the decision in Virginia-Lincoln Furniture Corp. v. CommissionerSearch
-
Vang v. LewellynSearch
-
Uncasville Mfg. Co. v. CommissionerSearch
-
Ocean Accident & Guarantee Corp. v. CommissionerSearch
-
F.2d 582. Compare Commissioner v. OldSearch
-
Compare Barde Steel Products Corp. v. CommissionerSearch
-
Spring Canyon Coal Co. v. CommissionerSearch
-
United States v. AndersonSearch
-
Niles Bement Pond Co. v. UnitedSearch
-
Industrial Lumber Co. v. CommissionerSearch
-
Jennings & Co. v. CommissionerSearch
-
U.S. Supreme Court Brown v. HelveringSearch
-
Virginia-Lincoln Furniture Corp. v. CommissionerSearch
-
Compare American National Co. v. UnitedSearch
-
See Maryland Casualty Co. v. UnitedSearch
-
See Lucas v. AmericanSearch
-
Williamsport Wire Rope Co. v. UnitedSearch
-
Compare Bent v. CommissionerSearch
-
Vang v. LewellynSearch
-
Uncasville Mfg. Co. v. CommissionerSearch
-
Compare Commissioner v. OldSearch
-
Industrial Lumber Co. v. CommissionerSearch
AI Brief on cited cases - 7-day free trial