HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
PETERSON

U.S. | 1935-10-14
Nos. 175 and 176
296 U.S. 562 Supreme Court of the United States (1935) Positive Treatment
Cited by 1 case

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  • Helvering v. Minn. Tea Co., 89 F.2d 711 (8th Cir. 1937)
    …to the Grand Union Company. On petition to review, this court held the transaction was within section 112 and remanded the matter to the Board for further proceedings. Minnesota Tea Co. v. Com’r, 76 F.(2d) 797. The Supreme Court granted certiorari (296 U.S. 562, 56 S.Ct. 107, 80 L.Ed. 397) and affirmed the decision of this court (296 U.S. 378, 56 S.Ct. 269, 80 L.Ed. 284). On retrial, the Board determined there was no tax liability as to the $106,471.73, representing the above indebtedness. The Commissione…

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