Scaife Co. Vs. Commissioner - Semantic Analysis by spaCy

Decided on: Dec-22-1941

Court: US Supreme Court

LAW: the Revenue Act, the Treasury Regulations, section 105, Regulations 86

ORG: Scaife Co., U.S. 459, U.S. Supreme Court, THE THIRD CIRCUIT, Syllabus, U.S. 557, the Board of Tax Appeals, Court, Board, The Circuit Court of Appeals, the Circuit Court of Appeals, the Second Circuit, Lerner Stores Corp., Treasury, Haggar Co., Hodgkins & Clarke Co., Rochester, Congress, J. E. Riley Investment Co., the District Court, B. Scaife & Sons Co., Driscoll, the Jackson Casket and Manufacturing Co., the Committee Reports, Western Union Telegraph Co.

DATE: 1941, December 11, 1941, December 22, 1941, 1935, more than 30 days, the 60 days, July 29, 1936, the period ended June 30, 1936, September 3, 1936, 1936, 1014, 1018, one month, the year, more than sixty days, sixty-day, the first year, that year, the taxable year, June 30, sixty days, 1014, 1017, 1648, 1733, each year ending June 30, the year ending June 30, 1936, such year, 1014, 1019, year ending, year, 1014

CARDINAL: 314, 57, 1, 2, 117, 572, 313, 41, 278, 3, 118, 455, 49, 4, 401, 18, 748, 94, 664, 305, 6, 10, 15, 12, 43-2, 5, 50, 777, 730

ORDINAL: first

PRODUCT: Certiorari

PERSON: DOUGLAS, J. E. Riley Investment Co., Moffett, Art, c. 440, 75th Cong, S.Rep

MONEY: 1,000,000, 600,000, 400.00, the additional $400.00, 1, 1,000, 125, 175

NORP: §, F.Supp

PERCENT: 178 U. S. 373

GPE: U.S.