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HAGGAR CO. v. HELVERING

No. 176.

308 U.S. 389 (1940)

HAGGAR COMPANY v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 2, 1940.

Attorney(s) appearing for the Case

Mr. Thomas M. Wilkins, with whom Mr. Lloyd E. Elliott was on the brief, for petitioner.

Miss Helen R. Carloss, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key and W. Croft Jennings were on the brief, for respondent.

By leave of Court, Mr. Theodore B. Benson filed a brief Mr. John J. Fitzgerald, for Blake & Kendall Company, of counsel) on behalf of the Philadelphia Brewing Company, as amicus curiae, in support of the petitioner.

MR. JUSTICE STONE delivered the opinion of the Court.

Decision in this case turns on the question whether a capital stock tax return filed pursuant to § 215 of the National Industrial Recovery Act of 1933, 48 Stat. 195, 207, may be amended within the time fixed for filing the return.

Sections 215 and 216 of the National Industrial Recovery Act impose interrelated taxes on domestic corporations, namely an annual...

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