Burnet v. Henry,
283 U.S. 229 (1931)

Annotate this Case

U.S. Supreme Court

Burnet v. Henry, 283 U.S. 229 (1931)

Burnet v. Henry

No. 202

Argued March 12, 1931

Decided April 13, 1931

283 U.S. 229




Decided upon the authority of Burnet v. Houston, ante, p. 283 U. S. 223.

39 F.2d 358 reversed.

Certiorari, 282 U.S. 820, to review a judgment which reversed a decision of the Board of Tax Appeals, 13 B.T.A. 279, sustaining disallowance of a deduction for a loss, in an income tax return.

Page 283 U. S. 230

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The question in this case is the same as that which has been determined against the respondent in Burnet v. Houston, ante, p. 283 U. S. 223. The subscription to the fund described in our opinion in that case was not made by respondent direct, but by her brother, Samuel F. Houston, acting as her agent. Otherwise the facts are the same, and, upon the authority of the Houston case, the judgment of the court below, 39 F.2d 358, is


Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.