1. Home
  2. Browse Decisions
  3. U.S.
  4. 318 U.S.
  5. 318 U.S. 693 (1943)
 

HELVERING v. STOCK YARDS CO.

No. 488.

318 U.S. 693 (1943)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. CHICAGO STOCK YARDS CO.

Supreme Court of United States.

Decided April 12, 1943.

Attorney(s) appearing for the Case

Assistant Attorney General Samuel O. Clark, Jr., with whom Solicitor General Fahy and Messrs. Sewall Key, Arnold Raum, Alvin J. Rockwell, and Carlton Fox were on the brief, for petitioner.

Mr. George Wharton Pepper, with whom Messrs. L.E. Green, Frederick H. Spotts, and Erwin N. Griswold were on the brief, for respondent.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The Board of Tax Appeals sustained the petitioner's determination of deficiencies in the respondent's income tax for 1930, 1932, and 1933.1 The Circuit Court of Appeals reversed the Board's decision.2 We granted certiorari because of the importance of the questions involved.

The challenged assessment was...

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