Burnet v. Sanford & Brooks Co.

Infobox SCOTUS case
Litigants=Burnet v. Sanford & Brooks Co.
ArgueDate=December 5
ArgueDateB=8
ArgueYear=1930
DecideDate=January 5
DecideYear=1931
FullName=Burnet, Commissioner of Internal Revenue, v. Sanford & Brooks Co.
USVol=282
USPage=359
Citation=51 S. Ct. 150; 75 L. Ed. 383; 1931 U.S. LEXIS 7; 2 U.S. Tax Cas. (CCH) P636; 9 A.F.T.R. (P-H) 603; 1931-1 C.B. 363; 1931 P.H. P389
Prior=
Subsequent=
Holding=An annual accounting system is a practical necessity if the federal income tax is to produce revenue ascertainable and payable at regular intervals.
SCOTUS=1930-1932
Majority=Stone
JoinMajority="unanimous"
LawsApplied=

"Burnet v. Sanford & Brooks Co.", 282 U.S. 359 (1931), was a case heard before the United States Supreme Court dealing with accounting for purposes of federal income tax and the Sixteenth Amendment to the United States Constitution. Case held that an annual accounting system is a practical necessity if the federal income tax is to produce revenue ascertainable and payable at regular intervals.