Semantic Analysis by spaCy
Commissioner Vs. Flowers
Decided On : Jan-02-1946
Court : US Supreme Court
LAW: the Internal Revenue Code, Page 326 U. S. 470 , Page 326 U. S. 471 , Article 122 of Regulations 77, Article 102 of Regulations 69 and 65, Article 101(a, Regulations 62
DATE: 1946, 1946, December 11, 12, 1945, January 2, 1946, 1903, nearly thirty years ago, 1922, 1906, 1918, 1927, 1927, each year, 1930, annually, September, 1940, 1927, 1939 and 1940, years, years of 1939 and 1940, 1939, 203 days, 1940, 168 days, 1939, 1940, the taxable year, 1942, the taxable year, the taxable years, 94, 86, 1181, 1088, 1921, 1922, 23672, 1943, over many years, daily, day, 1181, Dec. 13,853(M, 1268, daily, that day, Dec. 14,508(M, April 10, 1945, Dec. 14,644(M, June 25, 1945, Dec. 15,642(M, June 25, 1945, the taxable year, 1920
ORG: U.S. Supreme Court, U.S. 465, THE FIFTH CIRCUIT, Syllabus, the Internal Revenue Code, Treasury, the Internal Revenue Code, Treasury, the Internal Revenue Code, the Internal Revenue Code, Treasury, the Tax Court's, the Tax Court, Court, the Internal Revenue Code, the Gulf, Mobile & Ohio Railroad, Gulf, Mobile & Ohio Railroad, the Gulf, Mobile & Ohio Railroad, Page 326 U. S. 469 , the Tax Court, the Fifth Circuit Court of Appeals, the Tax Court's, the Fourth Circuit Court of Appeals, Barnhill v. Commissioner, Congress, the Internal Revenue Code, Treasury, Commuters, the Tax Court's, Scottish American Co., the Tax Court, the Tax Court's, The Tax Court, Court, The Tax Court, The Tax Court's, the Tax Court's, the Tax Court, Page 326 U. S. 474 , the Tax Court, Bixler v. Commissioner, Griesemer, Priddy v. Commissioner, Gustafson, Treasury, O.D. 1021, I.T. 1264, I.T. 3314, the Court of Appeals, Congress, Congress, Treasury, the Tax Court, the Tax Court, Government, the Tax Court, Government, the Tax Court's, the Tax Court's, the Court of Appeals, Congress, the Tax Court, Congress, the Tax Court, Congress, Pennsylvania R. Co., Congress, the Tax Court, Congress, Government, jargon, Congress, Addison, Holly Hill Co., Congress, Barnhill, Congress
PERSON: v. Flowers, MURPHY, Jackson, Jackson, Helvering v. Winmill, Boehm, v. Heininger, Dobson, Barnhill, Wallace, Coburn v. Commissioner, Jackson, Jackson, JUSTICE JACKSON, Brown v. Commissioner, Duncan, Peters, Lindsay v. Commissioner, Powell, Tracy v. Commissioner, Schurer v. Commissioner, Bull, Bull, Bull, Bull, JUSTICE RUTLEDGE, Jackson, Dobson, I.C.C. 428, Frank H. Sullivan, Mort L. Bixler, Jennie A. Peters, Walter M. Priddy, Sullivan, Peters, Mertens, Jackson, Mobile, Wallace, Coburn v. Commissioner, Winborne v. Commissioner, Harry F. Schurer, Charles G. Gustafson, Mortimer M. Mahony, C.C.H.Tax Ct, Charles J. McLennan, C.C.H.Tax Ct, Robert S. Shelley
CARDINAL: 326, 145, 326, 1, 23(a)(1)(A, 103, 2, 23(a)(1)(A, 3, 103, 23(a)(1)(A, 23(a)(1)(A, 103, 148, 163, 701, 23(a)(1)(A, 1, one, two, one, 66, 33, two, 102, 40, two, two, 2, 148, 163, 148, 913, 23(a)(1)(A, one, 24(a)(1, 103, 3, Three, 23(a)(1)(A, 1, 2, 3, three, one, 23(a)(1)(A, 148, 164, 23(a)(1)(A, one, 4, 25.82, 5, 144, 407, 138, 763, one, three, one, two, three, one, two, 23(a)(1)(A, 1, 23(a)(1)(A, 56, 819, 23, 1, 2, 3, 74, 4, 5, 10, 13, 832, 17, 19, 901, 34, 840, 34, 655, 39, 578, 43, 18, 3, 3, 998, 5, 5 Cum, 174, 122, 152, 66, 23, 103, 23, roughly a third, one, 23, one, 2/1, 2/2, only one, 2/3, 21, some twelve to fifteen hours, one, one, 2/4, 2/5, 2/6, 23, 2/7, 23, 2/8, 2/1, 1, 93, 5, 19, 901, 43, 18, 23(a)(1, 1, 478, 2/2, more than one, two, one, 8, 2/3, 12, 204, 2/4, 23, 2/5, 144, 407, 138, 763, 148, 163, 148, 913, 2/6, 3, 3, 998, 2/7, 23(a)(1)(A, 2/8
NORP: §, §, §, §
PRODUCT: Certiorari, 320 U. S. 467 , 320 U. S. 489 , 386, I-1 Cum
GPE: Jackson, Mississippi, Jackson, Jackson, Mississippi, Mississippi, Mobile, Alabama, Jackson, Mobile, Jackson, Jackson, Mobile, Mobile, Jackson, Jackson, Jackson, Jackson, Mobile, Jackson, Jackson, Jackson, Mobile, Jackson, Mobile, Mobile, Jackson, Mobile, Mobile, Jackson, Jackson, Mobile, Jackson, Jackson, Mobile, Jackson, Mobile, Jackson, Mobile, Mobile, Jackson, Mobile, Mobile, Jackson, Mobile, MR, Mobile, Jackson, Washington, New York, New Orleans, Baton Rouge, Memphis, Jackson, Tenn., Jackson, Mississippi, Mobile, Alabama, Jackson, Mobile, Mississippi, Jackson, Mobile, Jackson, Jackson, Mobile, Mobile, Jackson, Mobile, Jackson, Mobile, Mobile, Mobile, Mobile, Jackson, Florida, California, New York
MONEY: 900, 1,620, Article 23(a)-2
ORDINAL: second, third, third, first, second
QUANTITY: three hundred miles, 350 miles
WORK_OF_ART: Commuters, 4 Mertens, Law of Federal Income Taxation
LANGUAGE: English
PERCENT: 79 U. S. Lott