American Automobile Ass'n Vs. United States

Decided On : Jun-19-1961

Court : US Supreme Court

LAW: the Internal Revenue Code, the Internal Revenue Code of, Section 452, section 452, section 462, The Tax Law, the Internal Revenue Code, the Internal Revenue Code, the Internal Revenue Code, The Revenue Act, the Revenue Act

ORG: American Automobile, U.S. Supreme Court, American Automobile Association, the Court of Claims, Congress, the Internal Revenue Code, Court, American Automobile Association, Association, Association, Association, the Court of Claims, Bressner Radio, Inc., Association, Association, Association, Association, The Court of Claims, Association, the Supreme Court, Association, Association, Association, Association, The Court of Claims', the Internal Revenue, Association, Treasury, Association, Association, the Court of Claims, Court, Congress, Congress, Ways and Means Committee Report, the Internal Revenue Code, Association, Congress, Congress, Association, Congress, Association, Congress, Treasury, Government, Congress, Congress, Congress, the Internal Revenue Code, Senate, the House Conferees, Senate, House, Congress, Association, Court, Congress, Congress, Congress, Congress, Court, Association, the Internal Revenue Code, Association, Beacon Publishing Co. v. Commissioner, the Court of Claims, Senate, House, Senate, Emphasis, Congress, the House Committee on Ways and Means, Court, Court, the Court of Claims, Court, Court, Court, the Internal Revenue Laws, this Court Page 367 U. S. 700 , Government, Government, Bressner Radio, Inc. v., Beacon Publishing Co. v. Commissioner, Flour Mills Co., Burnet v., Sanford & Brooks Co., Guaranty Trust Co., Court, Court, Court, Court, Page 367 U. S. 703 , Court, Gemsco, Inc. v., Congress, Committee, Beacon Publishing Co. v. Commissioner, the Tenth Circuit, Ninth Circuit, Pacific Grape Products Co., Congress, § 452, Congress, the House Ways and Means Committee, Treasury, Committee, Treasury, the Treasury Department, Department, Congress, Beacon Publishing Co., Emphasis, the Senate Report, Beacon Publishing Company v., Treasury, the House Committee on Ways and Means, the Treasury Department, Department, Congress, Beacon Publishing Company v., Pacific Grape Products, Congress, Court, Court, Congressional, Int, Kahuku Plantation Co., Congress, Court, Court, Association, Court, Government, American National Co., Niles Bement Pond Co., Olympic Radio & Television, American National Co., Consolidated Page, Edison Co., See Continental Tie & Lumber Co., Bressner Radio, Inc. v., Beacon Publishing Co. v. Commissioner, Spring City Foundry Co., Stanley, The Federal Income Tax, Court, South Texas Lumber Co., Court, Government, Continental Tie & Lumber Co., Denise Coal Co., Rookwood Pottery Co., Eatonville Lumber Co., Court, the Court of Claims: , Beacon Publishing Co. v. Commissioner, Bressner Radio, Inc. v., Moritz, South Tacoma Motor Co., Your Health Club, Northern Illinois College of Optometry, CCH Tax Ct, Automobile Club, The Tax Court, Wolder, Freeman, Tax Accrual Accounting for Contested Items, Guaranty Trust Co., Burnet v., Sanford & Brooks Co., Court, Court, Bressner Radio, Inc., Government, Court, Flour Mills Co., Court, Hoffman, Accounting Treatment Counts in Determining Net Taxable Income, Taxes, Behren, Prepaid Income-Accounting Concepts, Yale, Fed, Wolder, Helstein, Accounting for Prepaid Income and Estimated Expenses, Helstein, Accounting for Prepaid Income and Estimated Expenses, I.T. 2080, III-2 Cum, National Airlines, Inc., Veenstra & DeHaan Coal Co., Summit Coal Co., Freeman, Tax Accrual Accounting for Contested Items, Helstein, Accounting for Prepaid Income and Estimated Expenses, §§ 452, Court, the Senate Finance Committee, Yale, the Senate Finance Committee, Sporrer, Federal Taxation, the Senate Finance Committee, Accrual Accounting for Federal Income Tax Purposes, Federal Taxation, Yale, the Senate Finance Committee, Advertisers Exchange, Inc., IIB, the Commissioner of Internal Revenue, Treasury, Niles Bement Pond Co., Aluminum Castings Co., Routzahn, Spring City Foundry Co., Weed & Brothers, Aluminum Castings Co., Routzahn, Shelby Salesbook Co., American National Co., Aluminum Castings Co., Routzahn, Court, Treasury, Continental Tie & Lumber Co., Georgia School Book Depository,, C.C.H.Tax, Freeman, Tax Accrual Accounting for Contested Items, Brown & Williamson Tobacco Corp.

GPE: United States - 367, U.S., United States, U.S., U.S., U.S., Washington, D.C., Michigan, Michigan, Michigan, Michigan, U.S., Michigan, Michigan, Michigan, U.S., Michigan, MR, MR, Michigan, U.S., United States, Michigan, Michigan, Michigan, United States, United States, United States, Treas, United States, United States, United States, United States, United States, United States, United States, United States, United States, United States, United States, Michigan, U.S., Mich., U.S., U.S., U.S., L.J., Mich., Michigan, Michigan, L.J., Griswold, Dakin, Griswold, L.J., §, United States, Treas, Treas, Treas, Treas, United States, United States, United States, United States, United States, United States, U.S., United States, Mich., Treas, §, Treas, Treas, Treas, §, Treas

DATE: 1961, 1961, April 17, 1961, June 19, 1961, the years 1952 and, 1953, annual, the calendar year, months, the same taxable year, monthly, each year, that year, annual, 1931, 1954, one year later, 1958, the years 1952 and, 1953, annual, the calendar year, months, calendar year, monthly, each year, calendar year, the subsequent year, what year, the years 1952 through 1954, those years, the year, the prior year, 1954, 1952, 1953, the calendar year, one year, any month of the year, many years, the calendar year, 12-month, months, the year, a second calendar year, the first year, 1957, the tax year, a particular year, two calendar years, annual, the years, 1931, monthly, year, monthly, month, monthly, monthly, monthly, the same month, 1954, monthly, the year, the subsequent year, 1954, 48, 1954, Only one year later, June 1955, a year, 1954, 1955, 1958, that year, 1954, 17744, 1954, the tax year, 1954, 1958, 1952, 1953, any month, that month, the middle of the month, the next eleven months, the anniversary month, 1954, the following year, such years, 1955, 1622, 1958, last year, H.R. 11266, August 24, 1960, 17482, H.R. 929, 87th, 1955, that year, the years, today, the year, annual, year, today, annual, a later year, annual, today, 1954, 1955, 1954, the year, 1337, 1954, 1939, today, 1954, C.A. 10, 1955, January 3, 1955, 1954, February 10, 1955, the end of the year, the end of the year, the first year, the transitional year, the year, prior years, that year, the year, the year, 1943, 1953, 1954, 1958, I.T. 3369, 1940-1 Cum, 46, the year 1958, 1916, 274 U. S. 99, 1955, the year, the first and last years, the first year, year, prior years, a year, the preceding year, the current year, the final year, prior years, the tax year, such year, 1002, 1954, 45, monthly, each month, 12 months, the years, 1954, years, later years, 1032-1033, one year, the year, a subsequent year, annual, a prior year's, that year, annual, 1425, 1439-1440, 1954, 1337, the taxable year, year, year, years, 1954, 1954, I.T. 3369, 1940-1 Cum, 46, 48 (1924, 1954, 84, 1337, 62-65, H.R. 4725, 1425, 1432, H.R. 4725, 55-56, 1960, H.R. 4725, 8, 1960, 1425, 1430, the transitional year, H.R. 4725, 1957, 1086, 1913, 1918, 1064-1065, 1954, 1954, May, 47 Col, T.D. 2433, Dec. 5, 1917, 45, 1920, 1953, 1957, 282 U. S. 92, 282 U. S. 92, year, later year, 274 U. S. 99, 282 U. S. 92, 1916, 1916, 1916, 1917, 1961, 1943, 1953, 1.451-3, 1957, 29.42-5, 1943, 1953, 1957, each year, such year

CARDINAL: 367, 367, 41, 181, 255, 688, 41, 1, 181, 255, 267, 520, 364, 2, ten, 3, 181, 255, 258, 353, 180, 20, 22, 6, one-half, the other half, 22, 83d, 2d, 8, 293, 4-5, 452, 452, 9, 10, 104, 14, 353, 180, 20, 12, 1, 24, 26, 41, 26, 446, 2, 3, one-twenty-fourth, one, one-twenty-fourth, one-half, 4, 218, 697, 230, 722, 20, 5, 6, 2, II, 462, 69, 134, 8, 83d, 2d, 301, 9, 455, 10, 2d, 106, 381, 372, 6, 12, 293, 3, 381, 353, 2/1, 2/2, 2/3, 2/4, four, 267, 520, 524, 525, 283, 234, 230, 722, 725, 218, 697, 699, 2/5, 701, one, 303, 2/6, 2/7, 2/8, 267, 520, 526, 2/9, 452, 41, 452, 462, 2/10, 2/12, 83d, 2d, 2/13, 2/15, 452, 462, 41, 218, 697, 699, 41, 219, 862, 41, 446, 452, 462, two, 367, 218, 697, 452, 462, 452, 462, 293, 5, two, 372, 5-6, 452, 2/17, 452, 462, 452, 462, 452, 462, 2/18, 462, 2/19, 2/20, 462, 452, 111, 29.41-2, 118, 2/22, 132, 671, 674, 2, 452, 462, 455, 26, 455(c)(3)(B, 2/23, 2/24, 41, 2/28, 267, 520, 524, 218, 697, 699, 190, 2/29, 283, 234, 239, 192, 230, 722, 271, 930, 934, 237, 703, 6, 43, 10, 232, 2/1, 26, 2/2, 41, 53, 24, 446, 26, 446, 2/3, 138, 818, 139, 130, 218, 697, 267, 520, 283, 234, 21, 3, 4, 2, 664, 2/4, 23, 138, 818, 230, 722, 139, 130, 230, 585, 591, 353, 180, 4, 385, 2/5, 33, 34, 524, 59, 942, 946, 56, 727, 730, 2/6, 303, 282, 321, 291, 267, 520, 525, 2/7, 2/8, two, 2/9, 35, 918, 921, 15, 343, 359, 67, 2/10, 1.452, 20, 515, 34, 524, 10, 83, 93, 83d, 2d, 48, 372, 2, 158, 158, 10, 83, 103, 2/12, 372, 3, 2/13, 9, 159, 11, 964, 18, 983, 56, 727, 729, 9, 10, 83, 2/15, 83d, 2d, 48, 293, 4-5, 2/17, 462, 293, 2-5, 372, 4-5, 6, more than ten, 47 million, 67, 25, 2/19, 5, 9, 34, 497, 2/20, 372, 4, 7, 10, 51, 515, 50, 497, 67, Only one-tenth, 452, 21, 2/22, 25, 2, 12.19-12.20, 2/23, 38, 114, 38, 167, 13(d, 39, 771, 8(g, 39, 763, 4, 40, 41, 53, 24, 1, 676, 677, 446, 26, 446, 377, 380, 2/24, 19, 111, 118, 39.41, 1.446-1, 38, 935, 938, 69, 246, 251, 104, 237, 2/28, 13(d, 269, 2/29, 1, 56, 727, 728, 111, 118, 39.42-4, 111, 118, 39.42-5, 1.451-4, 16

FAC: 288, Hearings Before, Hearings Before

PERCENT: 367 U. S. 688, 367 U. S. 690 -692, 367 U. S. 692, 367 U. S. 694 , 282 U. S. 359, 338 U. S. 692, 366 U. S. 380 , 292 U. S. 182 , 282 U. S. 359, 1.446-1(e)(2, 292 U. S. 182 , 29.42-4

PERSON: CLARK, H.R.Rep, Cong, Byrd, Schuessler, Supp, 86th Cong., Cong, H.R.Rep, privileges, Cong, Cong, H.R.Rep, Term, JUSTICE STEWART, DOUGLAS, WHITTAKER, Schlude, Schuessler, Healy, Brown, Heiner, Fogarty, Cammarano, Cong, Cong, Benedict, Reg, Reg, Brown v. Helvering, Bull, Anderson, Anderson, Anderson, Anderson, Anderson, Kilcullen, Schlude, Harrold, Schuessler, Hilinski v. Commissioner, Clay Sewer Pipe, Schlude, Mem, Andrews, Schuessler, Clay Sewer Pipe, Brown, Brown v. Helvering, Heiner, Reg, §, Reg, Cong, Bierman, Cong, Bull, Bull, Bierman, H.R.Rep, Cong, Cong, Cong, Cong, Cong, Cong, Cong, Cong, Reg, Brown, Cong, Anderson, Reubel v. Commissioner, Reg, Art, Art, Reg, Reg, Anderson, Anderson, appellee, § 2820.025, Reg, Reg, Reg, Reg, Reg, Reg

NORP: F.Supp, F.Supp, § 462, §, § 462, § 462, § 462, §, Congressional, Congressional, § 462, Congressional, Congressional, §, § 462, §, §, §, §, §, §, §, §

ORDINAL: first, first, 84th, 84th, 5th, 84th, 5th, 84th

MONEY: a billion dollars, 39.41-2(c, 2/26, 2/27, 2/26, 2/27

PRODUCT: Section 462, 747, Co., Bierman

TIME: 48, A159

WORK_OF_ART: Mertens, Law of Federal Income Taxation, Claim of Right" Doctrine, Mertens, Law of Federal Income Taxation

QUANTITY: 3d ed

LOC: South Dade, Nw.U.L.Rev