Brit.-Am. Tobacco Co. v. Helvering, 293 U.S. 95 (1934)
293 U.S. 95
55 S. Ct. 55
79 L. Ed. 218
76 L. Ed. 218
1934 SCDB 38
1934 U.S. LEXIS 7
US-DOC-28027962
locator
Case details
Bluebook Citation
Brit.-Am. Tobacco Co. v. Helvering, 293 U.S. 95 (1934)
Full caption
BRITISH-AMERICAN TOBACCO CO., LTD., v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.
Country
United States
Jurisdiction
Federal
Court
Supreme Court of the United States
Decided
Nov. 5, 1934
No. 24. Argued October 11, 1934. Decided November 5, 1934.
Mr. John H. Jackson, with whom Messrs. H. H. Shelton and Haig H. Davidian were on the brief, for petitioner.
Assistant Solicitor General MacLean, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. James W. Morris, John H. McEvers, and W. Marvin Smith were on the brief, for respondent.
Opinion of the Court by Mr. Justice Sutherland,
announced by the Chief Justice.
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. 84, the judgment below is
Affirmed.