Opinion · Supreme Court of the United States
Spicer v. Board of Trustees
434 U.S. 1042
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1978-01-23
- Topic
- general
How later courts describe this case
- under regulations exactly paralleling UD-ITPA’s definition of business income, patent royalties and mine royalties were business income because they “derived from sources that are integral portions of [taxpayer’s] business”
Citator
UpLaw has not yet analyzed Spicer v. Board of Trustees. The absence of a flag is not a finding that it is good law.
- Cited by
- 10 opinions
Appeal from Sup. Ct. Ala. dismissed for want of jurisdiction. Treating the papers whereon the appeal was taken as a petition for writ of certiorari, certiorari denied.