Peurifoy Vs. Commissioner

Decided On : Nov-10-1958

Court : US Supreme Court

LAW: Internal Revenue Code, Internal Revenue Code

NORP: Peurifoy v., Peurifoy v. Commissioner, Peurifoy v.

GPE: U.S., U.S., Kinston, North Carolina, North Carolina, T.C., MR, U.S., Jackson, Mississippi, Mobile, Alabama, Mobile

DATE: 1958, 1958, October 16, 20, 1958, November 10, 1958, 20 1/2 months, 12 1/2 months, 8 1/2 months, the year 1953, 1953, 1939, the taxable year, 1954, 1954

ORG: U.S. Supreme Court, U.S. 59, THE UNITED STATES COURT OF APPEALS , THE FOURTH CIRCUIT, Syllabus, the Internal Revenue Laws, the Tax Court's, the Court of Appeals, Court, Kinston, Kinston, Ensuing Tax Court, The Court of Appeals, U.S. 956, the Internal Revenue Code, the Court of Appeals, the Tax Court, T.C. 129, The Tax Court, The Court of Appeals, the Tax Court's, the Tax Court's, the Court of Appeals, Supp, Fed, Universal Camera Corp., Labor Board, Court, Federal Trade Commission, Standard Oil Co., Labor Board, Pittsburgh S.S. Co., Emphasis, Congress, § 162(a)(2, Court, the Court of Appeals, The Court of Appeals, the Tax Court, the Court of Appeals, Court, Court, Court, Government

CARDINAL: 358, 46, 358, 254, 483, 27, 149, 254, 483, 356, 23(a)(1)(A, 23(a)(1)(A, 3, 12, 20, 13, 13, 205, 24, 750, 27, 157, one, 254, 487, 26, 7482, 52(a, 23, 1, 23(a)(1)(A, 1, 23(a)(1)(A, 2, 3, 326, 6, 1, 465, 2, 3, 4, 6, 5, 24(a)(1, 262, 6

PERSON: v. Flowers, Compare Schurer v. Commissioner, Albert v. Commissioner, Warren, Whitaker v. Commissioner, Rules Civ, DOUGLAS, v. Flowers, Flowers, Flowers, Jackson, Flowers, Flowers

TIME: 26 U.S.C.(Supp