Brit.-Am. Tobacco Co. v. Helvering, 293 U.S. 95 (1934)
293 U.S. 95
55 S. Ct. 55
76 L. Ed. 218
79 L. Ed. 218
1934 SCDB 38
1934 U.S. LEXIS 7
US-DOC-25123577
locator
Case details
Bluebook Citation
Brit.-Am. Tobacco Co. v. Helvering, 293 U.S. 95 (1934)
Full caption
BRITISH-AMERICAN TOBACCO COMPANY, Limited, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
Country
United States
Jurisdiction
Federal
Court
Supreme Court of the United States
Decided
Nov. 5, 1934
Disposition
Affirmed
BRITISH-AMERICAN TOBACCO COMPANY, Limited, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
No. 24.
Supreme Court of the United States
Argued Oct. 11, 1934.
November 5, 1934
Messrs. John H. Jackson, of New York City, and H. H. Shelton, of Washington, D.C., for petitioner.
The Attorney General and Mr. Angus D. MacLean, Asst. Sol. Gen., of Washington, D.C., for respondent.
Mr. Justice SUTHERLAND delivered the opinion of the Court.
1
This is a companion case to No. 10 (Helvering v. Stockholms Enskilda Bank, 293 U.S. 84, 55 S.Ct. 50, 79 L.Ed. 211), 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 (C.C.A.) 69 F. (2d) 528. Upon the authority of No. 10, the judgment below is
2
Affirmed.
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