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HELVERING v. LERNER STORES CO.

No. 248.

314 U.S. 463 (1941)

HELVERING, COMMISSIONER OF INTERNAL REVENUE v. LERNER STORES CORP. (MD.)

Supreme Court of United States.

Decided December 22, 1941.

Attorney(s) appearing for the Case

Mr. Richard H. Demuth, with whom Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and William L. Cary were on the brief, for petitioner.

Mr. Andrew B. Trudgian for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This is a companion case to Scaife Co. v. Commissioner, ante, p. 459. The tax in dispute is respondent's excess profits tax for the fiscal year 1937. Respondent filed a timely capital stock tax return for the first year, ended June 30, 1936, in which the declared value of its capital stock was stated to be $25,000. This return was filed September 27, 1936...

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