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

No. 24

Argued Octoler 11, 1934

Decided November 5, 1934

293 U.S. 95

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.

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.

Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.

Justia Annotations is a forum for attorneys to summarize, comment on, and analyze case law published on our site. Justia makes no guarantees or warranties that the annotations are accurate or reflect the current state of law, and no annotation is intended to be, nor should it be construed as, legal advice. Contacting Justia or any attorney through this site, via web form, email, or otherwise, does not create an attorney-client relationship.