1. Home
  2. Browse Decisions
  3. U.S.
  4. 299 U.S.
  5. 299 U.S. 175 (1936)
 

HELVERING v. FRIED

No. 186.

299 U.S. 175 (1936)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. FRIED.

Supreme Court of United States.

Decided December 7, 1936.

Attorney(s) appearing for the Case

Assistant Attorney General Jackson, with whom Solicitor General Reed and Messrs. Sewall Key, Carlton Fox, and Charles A. Horsky were on the brief, for petitioner.

Mr. John J. Curtin for respondents.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Respondents in these two causes were partners as Albert Fired & Company, brokers, member of the New York Stock Exchange, with offices at 120 Broadway. When he undertook to determine their individual taxable profits during 1931, the Commissioner denied their claim that the firm's operations on the Exchange as a "Specialist" in thirteen stocks gave it the status of dealer therein, entitled to the privilege...

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