British-American Tobacco Co., Ltd. v. Helvering
293 U.S. 95 (1934)

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U.S. Supreme Court

British-American Tobacco Co., Ltd. v. Helvering, 293 U.S. 95 (1934)

British-American Tobacco Co., Ltd. v. Helvering

No. 24

Argued Octoler 11, 1934

Decided November 5, 1934

293 U.S. 95

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

Decided upon the authority of Helvering v. Stockholm Enskilda Bank, ante p. 293 U. S. 84.

69 F.2d 528 affirmed.

Certiorari, 292 U.S. 619, to review a judgment reversing a decision of the Board of Tax Appeals and sustaining the action of the Commissioner in assessing a deficiency of income tax.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

This is a companion case to No. 10, just decided. The facts, although differing in detail, are in substance the same. The same questions are involved. The court below reversed the Board of Tax Appeals for reasons substantially similar to those we have just expressed in No. 10. 69 F.2d 528. Upon the authority of No. 10, ante, p. 293 U. S. 84, the judgment below is

Affirmed.

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