Mayo v. United States, 320 U.S. 810 (1943). · Go Syfert
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Mayo v. United States, 320 U.S. 810 (1943). Cases Citing This Book View Copy Cite
29 citation events across 15 distinct courts.
Strongest positive: Fruehauf Trailer Co. v. Commissioner (tax, 1964-04-13)
Treatment trajectory · 1944 → 2026 · click a year to view as-of
1944 1985 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited "see" Fruehauf Trailer Co. v. Commissioner (2×)
Tax Ct. · 1964 · signal: see · confidence high
See sec. 441(a), I.R.C. 1954 , which provides, "Taxable income shall be computed on the basis of the taxpayer's taxable year." See also Virginian Hotel Corp. v. Helvering , *99 319 U.S. 523 , *156 rehearing denied 320 U.S. 810 , wherein the Supreme Court said: Congress has elected to make the year the unit of taxation.
Retrieving the full opinion text from the archive…
Mayo
v.
United States
No. 726.
Supreme Court of the United States.
Oct 11, 1943.
320 U.S. 810
Published

319 U. S. 441.