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  • BRITISH-AMERICAN CO. v. Helvering, 293 U.S. 95 (1934)

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    1) This Supreme Court case involves a dispute over taxes between the British-American Tobacco Company and the Commissioner of Internal Revenue. 2) The facts of this case are similar but not identical to another recent case, Helvering v. Stockholms Enskilda Bank, which addressed the same legal questions. 3) The lower court reversed the Board of Tax Appeals in this case for reasons similar to those given in Helvering v. Stockholms Enskilda Bank, and the Supreme Court affirms the lower court's decision based on the authority of that previous case.

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    Filed: 1934-11-05 Precedential Status: Precedential Citations: 293 U.S. 95 Docket: 24

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    1) This Supreme Court case involves a dispute over taxes between the British-American Tobacco Company and the Commissioner of Internal Revenue. 2) The facts of this case are similar but not identical to another recent case, Helvering v. Stockholms Enskilda Bank, which addressed the same legal questions. 3) The lower court reversed the Board of Tax Appeals in this case for reasons similar to those given in Helvering v. Stockholms Enskilda Bank, and the Supreme Court affirms the lower court's decision based on the authority of that previous case.

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    Public Domain
    Download as COURT, PDF, TXT or read online from Scribd
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    12 views1 page

    BRITISH-AMERICAN CO. v. Helvering, 293 U.S. 95 (1934)

    Uploaded by

    Scribd Government Docs
    1) This Supreme Court case involves a dispute over taxes between the British-American Tobacco Company and the Commissioner of Internal Revenue. 2) The facts of this case are similar but not identical to another recent case, Helvering v. Stockholms Enskilda Bank, which addressed the same legal questions. 3) The lower court reversed the Board of Tax Appeals in this case for reasons similar to those given in Helvering v. Stockholms Enskilda Bank, and the Supreme Court affirms the lower court's decision based on the authority of that previous case.

    Copyright:

    Public Domain
    Download as COURT, PDF, TXT or read online from Scribd
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    of 1

    293 U.S.

    95
    55 S.Ct. 55
    76 L.Ed. 218

    BRITISH-AMERICAN TOBACCO COMPANY, Limited,


    Petitioner,
    v.
    Guy T. HELVERING, Commissioner of Internal Revenue.
    No. 24.

    Supreme Court of the United States


    Argued Oct. 11, 1934.
    November 5, 1934

    Messrs. John H. Jackson, of New York City, and H. H. Shelton, of


    Washington, D.C., for petitioner.
    The Attorney General and Mr. Angus D. MacLean, Asst. Sol. Gen., of
    Washington, D.C., for respondent.
    Mr. Justice SUTHERLAND delivered the opinion of the Court.

    This is a companion case to No. 10 (Helvering v. Stockholms Enskilda Bank,


    293 U.S. 84, 55 S.Ct. 50, 79 L.Ed. 211), just decided. The facts, although
    differing in detail, are in substance the same. The same questions are involved.
    The court below reversed the Board of Tax Appeals for reasons substantially
    similar to those we have just expressed in No. 10 (C.C.A.) 69 F. (2d) 528.
    Upon the authority of No. 10, the judgment below is

    Affirmed.

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