FIRST CHROLD CORPORATION
v.
COMMISSIONER OF INTERNAL REVENUE
Mb. Justice RobeRTS delivered the opinion of the Court.
This case presents the same question as that involved in No. 328, Helvering v. R. J. Reynolds Tobacco Co., ante, p. 110. Certiorari was granted because of a conflict in the decisions below. . The statutory provision under which this case arises is § 22 (a) of the Revenue Act of 1932, which is the same as the .corresponding section of the Revenue Act of 1928. The regulations, original and amended, have the same relation to this controversy as to that in No. 328. The Board of Tax Appeals sustained a determination of a deficiency in the petitioner’s tax for the calendar year 1933 and the Circuit Court of Appeals affirm'ed the Board’s ruling.1
For the reasons given in No. 328 the judgment must be
Reversed.
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Citator
Cited By
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Helvering v. Edison Bros. Stores, Inc., 133 F.2d 575 (8th Cir. 1943)…delphia v. United States, D.C., 43 F.Supp. 64, 65; Commissioner v. S. A. Woods Co., 1 Cir., 57 P. 2d 635; Commissioner v. Boca Ceiga Development Corp., 3 Cir., 66 F. 2d 1004. And see First Chrold Corp. v. Commissioner, 3 Cir., 97 F. 2d 22, reversed 306 U.S. 117, 59 S.Ct. 427, 82 L.Ed. 542, under authority of Helvering v. R. J. Reynolds Tobacco Co., supra. In E. R. Squibb & Sons v. Helvering, 2 Cir., 98 F. 2d 69, 70, 71, upon the reasoning of which the taxpayer places great reliance here, although distin…
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In re the Application of William C. Walter, 618 F.2d 758 (C.C.P.A. 1980)…7 USPQ 464 (Cust. & Pat.App.1978), appellant relies on the opinion in Flook itself to refute that contention. According to appellant, by letting stand its earlier decision in Mackay Radio & Telegraph Co. v. Radio Corporation of America, 306 U.S. 86, 59 S.Ct. 427, 83 L.Ed. 506 (1939), the Court recognized that a claim could pass muster under § 101 where the point of novelty resided in a mathematical equation which defined a new relationship between other physical claim elements which were old in the art. On…1 / 2
Authorities Cited
- First Chrold Corp. v. Commissioner of Internal Revenue, 97 F.2d 22 (3d Cir. 1938)