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First Chrold Corp. v. Commissioner

First Chrold Corporation v. Commissioner of Internal Revenue

First Chrold Corp. v. Comm'r, 306 U.S. 117 (1939)
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Court
Supreme Court of the United States
Decided
January 30, 1939
Docket
No. 385
Judges
RobeRTS
Citations
306 U.S. 11759 S. Ct. 42783 L. Ed. 5421 C.B. 22822 A.F.T.R. (P-H) 2761939 U.S. LEXIS 1173
Cited by 6

Opinion — RobeRTS

*118 Mb. Justice 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 the calendar year 1933 and the Circuit Court of Appeals affirm'ed the Board’s ruling.

1

For the reasons given in No. 328 the judgment must be Reversed.

1

97 F. 2d 22 .

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 6 cases

View all citing references →
1939: 21941: 11943: 11945: 11965: 119392026peak 1939 · 2

Relies on it most ⓘ

  1. Edwin L. Wiegand Co. v. United States60 F. Supp. 464 (Ct. Cl. 1945)
  2. Helvering v. Edison Bros. Stores, Inc.133 F.2d 575 (8th Cir. 1943)
  3. Darling v. Commissioner43 T.C. 520 (Tax Ct. 1965)
  4. National Home Owners Service Corp. v. Commissioner39 B.T.A. 753 (B.T.A. 1939)
  5. Brown Shoe Co. v. Commissioner45 B.T.A. 212 (B.T.A. 1941)
  6. E. R. Squibb & Sons v. Helvering102 F.2d 681 (2d Cir. 1939)

Most recent

  1. Darling v. Commissioner43 T.C. 520 (Tax Ct. 1965)
  2. Edwin L. Wiegand Co. v. United States60 F. Supp. 464 (Ct. Cl. 1945)
  3. Helvering v. Edison Bros. Stores, Inc.133 F.2d 575 (8th Cir. 1943)
  4. Brown Shoe Co. v. Commissioner45 B.T.A. 212 (B.T.A. 1941)
  5. National Home Owners Service Corp. v. Commissioner39 B.T.A. 753 (B.T.A. 1939)
  6. E. R. Squibb & Sons v. Helvering102 F.2d 681 (2d Cir. 1939)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

DepthCaseCited by
First Chrold Corp. v. Comm'r, 97 F.2d 22 (3d Cir. 1938) 4

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