Supreme Court of the United States, 1932

Burnet v. Peavy-Wilson Lumber Co.

Supreme Court of the United States · Decided April 18, 1932

286 U.S. 524; 52 S. Ct. 494 (United States Reports)

Counsel

Mr. Whitney North Seymour, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key, John H. McEvers, ,and John MacC. Hudson were on the brief, for petitioner., Messrs. Sidney L. Herold and John B. Files for respondents.

Cases that cite this one

2 later published cases cite this decision.

Peavy-Byrnes Lumber Co. v. Commissioner of Internal Revenue (5th Cir. 1936)
TUNNEL RR v. Commissioner of Internal Revenue (8th Cir. 1932)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam:

The judgments of the Circuit Court of Appeals in these cases ,are reversed and the cases remanded to the Circuit Court of Appeals with instructions to remand to the Board of Tax Appeals for further proceedings in conformity with the opinion of this Court in Handy & Harman v. Burnet, Commissioner of Internal Revenue, 284 U. S. 136.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.