BONWIT TELLER & CO.

v.

UNITED STATES

Citator

Cited By

• Bonwit Teller & Co. v. United States, 283 U.S. 258 (U.S. 1931)
  …the court entered judgment dismissing plaintiff’s complaint and the Government’s counterclaim but gave the latter judgment for the cost of printing the record. 69 Ct. Cls. 638; 39 F. (2d) 730. On plaintiff’s petition we granted a writ of certiorari. 282 U. S. 823. The court found: [*260] Plaintiff is a corporation engaged in the business of selling merchandise at retail. Its fiscal year begins February 1. July 14, 1919, it filed its return for the year ended January 31, 1919, reporting an income tax of $57,…
• Burnet v. Thompson OIL & GAS Co., 283 U.S. 301 (U.S. 1931)
  …nt’s income tax for 1918. Upon [*302] the taxpayer’s petition the Board of Tax Appeals sustained the Commissioner.1 An appeal was taken to the Court of Appeals, which reversed the judgment of the Board, 40 F. (2d) 493. This court granted certiorari, 282 U. S. 823. The question presented is whether under § 234 (a) (9) of the Revenue Act of 1918,2 in determining for any taxable year the capital value, recoverable through depletion allowance, of oil mining properties acquired prior to March 1, 1913, there shou…