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KOSHLAND v. HELVERING

No. 774.

298 U.S. 441 (1936)

KOSHLAND v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 18, 1936.

Attorney(s) appearing for the Case

Mr. John C. Altman for petitioner.

Assistant Attorney General Jackson, with whom Solicitor General Reed and Messrs. David E. Hudson, Sewall Key, and Berryman Green were on the brief, for respondent.

By leave of Court, Mr. Roger S. Baldwin filed a brief as Amicus curiae, urging affirmance of the decision of the Circuit Court of Appeals.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The writ of certiorari was granted in this case to resolve a conflict between the decision below1 and one by the Circuit Court of Appeals for the Sixth Circuit.2

The question is whether, under the Revenue Acts of 1926 and 1928, a taxpayer who purchases cumulative non-voting preferred shares of a corporation...

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