HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
STOCKHOLMS ENSKILDA BANK

U.S. | 1934-04-30
No. 895
292 U.S. 618 Supreme Court of the United States (1934) Positive Treatment
Cited by 2 cases

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  • Helvering v. Morgan's, Inc., 293 U.S. 121 (U.S. 1934)
    …Mr. Justice Stone delivered the opinion of the Court. This petition for certiorari, 292 U. S. 618, presents for determination the single question, whether the two separate periods in 1925, for which the taxpayer made separate income tax returns, constitute two “ taxable years ” within the meaning of § 206 of the Revenue Act of 1926, c. 27, 44 St…

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