RUSSELL-MILLER MILLING CO. v. HELVERING

No. 5941.

69 F.2d 392 (1934)

RUSSELL-MILLER MILLING CO. v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided February 12, 1934.


Attorney(s) appearing for the Case

Earle W. Wallick and David J. Shorb, both of Washington, D. C., and Ben Jenkins, of Chevy Chase, Md., for petitioner.

Sewall Key, J. Louis Monarch, S. Dee Hanson, C. M. Charest, E. L. Corbin, and Shelby S. Faulkner, all of Washington, D. C., for respondent.

Before ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.


GRONER, Associate Justice.

Petitioner is a North Dakota corporation and is engaged in milling flour. Its account books were kept on the accrual basis. Its fiscal year was from September 1 to August 31, and its income tax returns were prepared and filed on that basis.

During the fiscal year ending August 31, 1927, the British government demanded of petitioner that it file audited accounts showing profit and loss on business done in England and pay such income...

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