HANDY & HARMAN
v.
BURNET, COMMISSIONER OF INTERNAL REVENUE
HANDY & HARMAN
BURNET, COMMISSIONER OF INTERNAL REVENUE
283 U.S. 813
Supreme Court of the United States (1931)
Positive Treatment
Cited by 1 case
Opinion
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Cases With Similar Vibessemantic neighbors from the corpus
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Handy & Harman v. Burnet, 284 U.S. 136 (U.S. 1931)…the Commissioner’s determination (17 B. T. A. 980) and upon petition for review the Circuit Court of Appeals affirmed. 47 F. (2d) 184. That decision being in conflict with decisions of other Circuit Courts of Appeals,1 this Court granted certiorari; 283 U. S. 813. The pertinent provisions of the section follow (40 Stat. 1081). “ § 240 (a). That corporations which are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretar…