Lykes Vs. United States

Decided On : Mar-24-1952

Court : US Supreme Court

LAW: Section 24, Section 23(a)(2, the Revenue Act, section 22, section 23

GPE: Lykes, United States, U.S., United States, U.S., U.S., Pp, Pp, U.S., U.S., Bingham, Morrissey, United States, Morrissey, MR, United States, 77th Cong, United States, Bingham

CARDINAL: 343, 343, 173, 343, 343, 343, 343, 343, 125, 343, 188, 964, 84, 537, 188, 964, 342, 810, 119, three, 250, 1, 84, 537, 2, 188, 964, 173, 711, 342, 810, 23, 3, 1, 53, 16, 826, 26, 24(a)(1, 24, 23, 53, 12, 26, 23(a)(1, 5, 6, 1, 2, 2d, 24(a)(1, 8, 1,000, about 2,000, one, 9, 10, 3,000, one, 26, 296, 62, 110, 994, 906, 65, 452, 1, 23, 2, 53, 12, 819, 26, 2, 84, 537, 539, 3, 53, 5, 26, 11, 53, 9, 26, 21, 4, 6, 1, 2d, 8, 61, 62, 991, 14, 3, 393, 1, 9, 1,000, about 25,000, 10, 111

DATE: 1952, 1952, November 29-30, 1951, March 24, 1952, 23(a)(2, 23(a)(2, 23(a)(2, 1944, 1946, 23(a)(2, 1940, 1944, 1946, 1944, 1946, 23(a)(2, 1942, the taxable year, 1942, 23(a)(2, 23(a)(2, 23(a)(2, 1944, 1946, T.D. 5513, 23(a)(2, 23(a)(2, 1948, 1950, 1951, the taxable year, 23(a)(2, year, 1142, 46, 75, 87-88, 1295, 1239, 1910, 23(a)(2

ORG: U.S. Supreme Court, THE UNITED STATES COURT OF APPEALS , THE FIFTH CIRCUIT, Syllabus, the Internal Revenue Code, Treasury Regulations, Congress, the Internal Revenue Code, the District Court, The Court of Appeals, Court, Court, Lykes Brothers, the Commissioner of Internal Revenue, the Tax Court, the Internal Revenue Code, the District Court, The Court of Appeals, I. Deductions, Emphasis, Court, Congress, Congress, the Committee Reports, Congress, The District Court, The Court of Appeals, Lykes Brothers, CFR § 29.23(a)-15(k, Emphasis, South Texas Co., Fawcus Machine Co., Treasury Decision, Congress, the Internal Revenue Code, the Court of Appeals, SEC, Emphasis, Court, Interstate Transit Lines v., Du Pont, New Colonial Ice Co., Legislative Grace, 56 Harv, City Bank Farmers Trust Co., Croker, D.C. 342, taxpayer's automobile, Lykes, Trust, the Tax Court, Government, Government, the Treasury Regulation, Treasury, Treasury, Treasury, Congress, Treasury, Nation

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

PERSON: BURTON, Joseph T. Lykes, Cobb, 56 Stat, Higgins, H.R.Rep, 77th Cong., McDonald v. Commissioner, Cobb, McDonald v. Commissioner, c. 168, 64 Stat, c. 521, Higgins, 56 Stat, Van Wart v. Commissioner, Dickey v. Commissioner, Joyce, Oransky v. Commissioner, Kornhauser, Reg, JUSTICE JACKSON

MONEY: 120, 13,032.75, 915.50, 145,276.50, 15,612.75, 7,263.83, nearly $150,000, 1,000, 5,000, 10,000, 100,000, over $13,000, 145,276.50, about $130,000, 7,263.83, about $130,000

PERCENT: 325 U. S. 365 , 292 U. S. 435 , 295 U. S. 112 , only about 5%, 100%

ORDINAL: first