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BURNET v. NIAGARA BREWING CO.

No. 61.

282 U.S. 648 (1931)

51 S.Ct. 262

75 L.Ed. 594

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. NIAGARA FALLS BREWING COMPANY ET AL.

Supreme Court of United States.

Decided February 24, 1931.

Attorney(s) appearing for the Case

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Youngquist and Messrs. Sewall Key, J. Louis Monarch and John MacC. Hudson, Special Assistants to the Attorney General, and Clarence M. Charest, General Counsel, Bureau of Internal Revenue, were on the brief, for petitioner.

Mr. Basil Robillard for respondents.

MR. JUSTICE BUTLER delivered the opinion of the Court.

In making its tax returns for 1918 and 1919 the brewing company, because of approaching prohibition, made deductions for obsolescence of its buildings, machinery and equipment. The Commissioner disallowed the deductions on the ground that after prohibition the taxpayer continued to use his property to make and sell near beer and other non-intoxicating beverages. The Board of Tax Appeals sustained the Commissioner...

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