HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

JANNEY ET AL.

Citator

Cited By

• Fed. Commc'ns Comm'n v. Columbia Broad. Sys. of Cal., Inc., 311 U.S. 132 (U.S. 1940)
  …Mr. Justice Frankfurter delivered the opinion of the' Court. We brought these two cases here, 310 U. S. 617, because they raise questions of importance touching the distribution of judicial authority under the Communications Act of 1934. (Act of June 19, 1934, 48 Stat. 1064, as amended by the Act of June 5, 1936, 49 Stat. 1475, and by the Act of May 20, 1…
• Helvering v. Janney et ux., 311 U.S. 189 (U.S. 1940)
  …nst this adjustment and the Board of Tax Appeals affirmed. The Circuit [*191] Court of Appeals for the Second Circuit affirmed the decision of the Board. Ill F. 2d 144. In view of the conflict between these decisions, we granted certiorari. No. 36, 310 U. S. 617; No. 113, October 14, 1940. Section 51 (b) of the Revenue Act of 19341 with respect to the returns of husband and wife provided: “(b) Husband and Wife. — If a husband and wife living together have an- aggregate net income for the taxable year of $…