British-American Tobacco Co., Ltd. v. Helvering - 293 U.S. 95 (1934)
U.S. Supreme Court
British-American Tobacco Co., Ltd. v. Helvering, 293 U.S. 95 (1934)
British-American Tobacco Co., Ltd. v. Helvering
Argued Octoler 11, 1934
Decided November 5, 1934
293 U.S. 95
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
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