Commissioner Vs. South Texas Lumber Co.

Decided On : Mar-29-1948

Court : US Supreme Court

LAW: section 44, the Revenue Act, Second Revenue Act, section 112, Section 44, section 44, Article 117 of Regulations 33, Article 42 of Regulations 45, section 112

ORG: South Texas Lumber Co., U.S. 496, U.S. Supreme Court, South Texas Lumber Co., South Texas Lumber Co. , THE FIFTH CIRCUIT, Syllabus, the Internal Revenue Code, Treasury, Treasury Regulations, Treasury, the Tax Court, The Circuit Court of Appeals, Court, U.S. 829, Court, the Excess Profits Tax of, Congress, Congress, Congress, The Tax Court, Home Furnishings, Inc. v., The Circuit Court of Appeals, Shermandoah Co., the Circuit Court of Appeals, Treasury, Treasury, Fawcus Machine Co., the Board of Tax Appeals, the Board of Tax Appeals, Treasury, the Board of Tax Appeals, Congress, Senate, Treasury, the Board of Tax Appeals, Congress, Congress, Congress, Congress, Commission, Treasury, Consolidated Asphalt Co., Appeal of Bank of Hartsville, Appeal of Atlantic Coast Line R. Co., Jacob Bros. Co., Schmoller & Mueller Piano Co., Standard Computing Scale Co., Blum's, Inc., New England Furniture & Carpet Co., Green Furniture Co., S. Davidson & Bros., Inc., Federal Street & Pleasant Valley Passenger R. Co. v. Comm'r, Revised, H.B. Graves Co., Inc., Hoover Bond Co., the Senate Finance Committee's, House, Senate, the Internal Revenue Code

CARDINAL: 333, 333, 384, 333, 1, 44, 2, 29.115-3, 44, 3, 4, 29.115-3, 115(1, 111, 112, 113, 162, 866, 7, 669, 162, 866, 332, 54, 975, 26, 710, 1, 2, one, two, 712, 713, 8, 3, 714, 718, 26, 41, 41, 26, 44, 7, 669, 7, 339, 5, 162, 866, one, 138, 792, one, 6, 8, 501, 9, 40, 10, 12, 13, 44, 14, 501, 54, 26, 115(1, 115(1, 15, at least two, 115(1, 115(1, 115(1, 112, 113, 115(1, 16, 112, 113, 111, 112, 113, 111, 115(1, 111, 112, 113, 1, 1, 2, 3, 55, 699, 56, 911, 4, 5, 159, 608, 6, 41, 43, 728, 35.718, 8, 103, 19.115-3, 111, 9, 160, 178, 1, 82, 1, 676, 678, 1, 762, 766, 1, 920, 921, 2, 892, 894, 895, 50, 394, 396, 22, 16, 101, 17, 10, 67, 428, 69, 516, 40, 126, 72, 619, 50, 394, 48, 148, 7, 737, 771, 9, 334, 14, 508, 21, 638, 644, 24, 262, 266, 12, 1, 762, 1, 859, 1, 929, Six Hundred and, 2, 958, 13, 44, 9, 23, 14, 58, 587, 589, 590, 15, 2, 16, 54, 974, 115(1

DATE: 1948, 1948, January 14, 1948, March 29, 1948, year 1943, 1943, years 1936 to 1939, the taxable year, year, 1943, prior years, 1937, four-year, a calendar year, a year, that year, the year, annual, the taxable year, 1937, 1943, annual, a given year, that year, these years, 1943, the end of 1942, 1943, annual, 1918, 1057, 1088, 1092, years, the year, 1925, 1926, the year, 1940, 974, 1004, the year, the year, the year, the year, 44, the year, 44, the year, that year, 44, 44, the years, 2894, 1940, 1941, 58, 55, 1943, the taxable year, March 1, 1913, 42, 41, 29.115-3, 1940, T.D. 5059, July 8, 1941, 1928, 3253, 1939-1 Cum, 79, 17, 18, 52, 1018, Jan. 2, 1918, April 17, 1919, 19, 1926, February 28, 1913, the year, the year, 1940, the year, 60

GPE: U.S., U.S., United States, §, MR, MR, I.T., United States, United States, United States, United States, United States

NORP: §, §, §, §, §, §, §, §, §, §, §, §, §, §, §, §, F.Supp

ORDINAL: first, second, third, third, first, first, second

PERCENT: 8%, 8%, 8%, 8%

WORK_OF_ART: Unrealized Profit Installment Sales, Unrealized Profit Installment Sales, War-Profits and Excess-Profits Tax

PERSON: Kimbrell, v. Wheeler, DOUGLAS, 76th Cong, 76th Cong, Reg, Bull, Henry Reubel, Executor, B. B. Todd, Anderson, Jenkins v. Bitgood, John M. Brant Co., Jacob Bros., B. B. Todd, No.52, No.52, Willcuts, No.3002, 76th Cong

EVENT: the Second Revenue Act