SHEARER V. BURNET, 285 U. S. 228 (1932)
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U.S. Supreme Court
Shearer v. Burnet, 285 U.S. 228 (1932)
Shearer v. Burnet
No. 469
Argued February 23, 24, 1932
Decided March 14, 1932
285 U.S. 228
Syllabus
The provisions of the Revenue Act of 1924, §§ 1200(a), 1201(a), (b) for granting a 25 percent reduction of taxes imposed under the Act
of 1921 upon taxpayers returning income for the calendar year 1923, and proportionate reductions where returns were made for other fiscal periods beginning or ending in that calendar year, do not apply to a partner making his individual return for the calendar year 1924, even though the distributive share received by him in that year was attributable in part to the 1923 portion of a partnership fiscal year beginning in 1923 and ending in 1924. P. 285 U. S. 230.
52 F.2d 17 affirmed.
Certiorari, 284 U.S. 612, to review judgments affirming orders of the Board of Tax Appeals sustaining income tax assessments. 18 B.T.A. 393.