GLASS CITY BANK
v.
UNITED STATES

U.S. | 1945-05-07
No. 1082
325 U.S. 844 Supreme Court of the United States (1945) Positive Treatment
Cited by 1 case
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  • John Kelley Co. v. Commissioner of Internal Revenue, 326 U.S. 521 (U.S. 1946)
    …t only is the statutory review nullified. The right of taxpayers to be treated with equal justice before the law is denied. 1 T. C. 457; 146 F. 2d 466; cert. granted, 325 U. S. 843; Judicial Code § 240 (a). 3 T. C. 95; 146 F. 2d 809; cert. granted, 325 U. S. 844; Judicial Code § 240 (a). Internal Revenue Code: “Sec. 23. Deductions from Gross Income. In computing net income there shall be allowed as deductions: “(b) Interest. — All interest paid or accrued within the taxable year on indebtedness . . .” “…

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