Legal Opinion

Heiner v. Diamond Alkali Co.

Supreme Court of the United States

Decided March 13, 1933No. 476 and 477PublishedCited by 40 opinions

1Opinion of the Court 1

288 U.S. 502 (1933)

HEINER, COLLECTOR OF INTERNAL REVENUE,

v.

DIAMOND ALKALI CO.[*]

Nos. 476 and 477.

Supreme Court of United States.

Argued February 10, 1933.

Decided March 13, 1933.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT.

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Sewall Key, Norman D. Keller, Paul D. Miller, and Eldon O. Hanson were on the brief, for petitioners.

Mr. John W. Davis, with whom Messrs. William A. Siefert, Maynard Teall, and Marion N. Fisher were on the brief, for respondent.

2Opinion of the Court · RobertsJustice Roberts

These cases present the question whether,…

3Cases cited2 opinions

  1. Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
  2. Heiner, Collector of Internal Revenue, v. Diamond Alkali Co.Supreme Court of the United States · 1933

4Cited by40 opinions

  1. John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
  2. GUR Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
  3. Stein Bros. Mfg. Co. v. Secretary of WarUnited States Tax Court · 1946
  4. Schram v. United StatesCourt of Appeals for the Sixth Circuit · 1941
  5. Pierce Oil Corp. v. CommissionerUnited States Board of Tax Appeals · 1935

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