Legal Opinion
Helvering v. Sabine Transportation Co.
Supreme Court of the United States
Decided March 1, 1943No. 518Published
1Opinion of the Court 1
318 U.S. 306 (1943)
HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
SABINE TRANSPORTATION CO., INC.
No. 518.
Supreme Court of United States.
Argued February 4, 1943.
Decided March 1, 1943.
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT.
Mr. Arnold Raum, with whom Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, J. Louis Monarch, Arthur A. Armstrong, and Valentine Brookes were on the brief, for petitioner.
Mr. Chas. I. Francis for respondent.
2Opinion of the Court · RobertsJustice Roberts
In this case the Circuit Court of Appeals held the respondent entitled to include in its dividends paid credit,…
Also in this document: Dissent.
3Cases cited4 opinions
- Helvering v. Credit Alliance Corp.Supreme Court of the United States · 1942
- Helvering v. Sabine Transportation Co.Supreme Court of the United States · 1943
- Sabine Transp. Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1942
- Spokane Dry Goods Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942