1. Home
  2. Browse Decisions
  3. F.2d
  4. 70 F.2d
  5. 70 F.2d 288 (1934)
 

BENEFICIAL LOAN SOC. OF TRENTON v. HELVERING

No. 5957.

70 F.2d 288 (1934)

BENEFICIAL LOAN SOC. OF TRENTON v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided March 12, 1934.

Rehearing Denied April 12, 1934.

Attorney(s) appearing for the Case

Samuel A. Syme, of Washington, D. C., and J. R. Collins, of New York City, for petitioner.

C. M. Charest, J. Louis Monarch, Shelby S. Faulkner, W. R. Lansford, Sewall Key, and John H. McEvers, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

MARTIN, Chief Justice.

The petitioner is a New Jersey corporation engaged in the business of making industrial loans of $300 or less. Its fiscal accounting period had ended on January 31 of each year, but on December 26, 1929, it was given permission by the Commissioner to change to the calendar year basis of accounting.

On June 1, 1929, the petitioner became a member of the affiliated group of the Beneficial Industrial Loan Corporation, and for the remainder...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases