HELVERING v. UNION PACIFIC RAILROAD CO.

No. 51.

293 U.S. 282 (1934)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. UNION PACIFIC RAILROAD CO.

Supreme Court of United States.

Decided December 3, 1934.


Attorney(s) appearing for the Case

Mr. H. Brian Holland, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. J. Louis Monarch and Morton K. Rothschild were on the brief, for petitioner.

Mr. Henry W. Clark for respondent.


MR. JUSTICE STONE delivered the opinion of the Court.

Prior to 1913 respondent, directly or through a subsidiary corporation, sold three issues of bonds, all maturing at dates subsequent to 1923. All were sold at a discount and petitioner paid or allowed to bankers an additional amount as commissions for marketing the bonds. The commissions and discounts, amortized over the periods from the dates of issue to maturity of the...

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