Legal Opinion
First Chrold Corp. v. Commissioner
Supreme Court of the United States
Decided January 30, 1939No. 385PublishedCited by 9 opinions
1Opinion of the CourtJustice 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…
2Cases cited1 opinion
- First Chrold Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1938
3Cited by9 opinions
- Helvering v. Edison Bros. Stores, Inc.Court of Appeals for the Eighth Circuit · 1943
- Darling v. CommissionerUnited States Tax Court · 1965
- National Home Owners Service Corp. v. CommissionerUnited States Board of Tax Appeals · 1939
- Edwin L. Wiegand Co. v. United StatesUnited States Court of Claims · 1945
- Brown Shoe Co. v. CommissionerUnited States Board of Tax Appeals · 1941
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