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Helvering Vs. Lerner Stores Corp.
Cites for this judgment
- US Supreme Court
- Dec 22, 1941
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Helvering v. LernerSearch
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Stores Corp. - 314 U.S. 463 (1941) U.S. Supreme Court Helvering v. LernerSearch
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Stores Corp., 314 U.S. 463 (1941) Helvering v. LernerSearch
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for which an extension might have been allowed by the Commissioner if application for it had been made. Scaife Company v. CommissionerSearch
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U. S. 465 MR. JUSTICE DOUGLAS delivered the opinion of the Court. This is a companion case to Scaife Co. v. CommissionerSearch
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the Board of Tax Appeals sustaining the Commissioner was reversed by the Circuit Court of Appeals. Lerner Stores Corp. v. CommissionerSearch
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urge in support of the judgment under review grounds rejected Page 314 U. S. 467 by the court below. Langnes v. GreenSearch
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Public Service Commission of Puerto Rico v. HavemeyerSearch
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McGoldrick v. CompagnieSearch
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U. S. 434 . The constitutional issues, however, are without substance. As we noted in Haggar Co. v. HelveringSearch
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by providing a formula which would in such circumstances result in an increase in the excess profits tax. Haggar Co. v. HelveringSearch
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of a tax raises no question under the Fifth Amendment, which contains no equal protection clause. La Belle Iron Works v. UnitedSearch
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to a specified criterion of value of capital stock is not open to challenge in the courts. La Belle Iron Works v. UnitedSearch
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true, there is no constitutional reason why Congress may not, because of administrative convenience alone ( Carmichael v. SouthernSearch
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of taxpayers to place a fair valuation on their capital stock. As was stated in Rochester Gas & Electric Corp. v. McGowanSearch
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of the Constitution. La Belle Iron Works v. UnitedSearch
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U.S. Supreme Court Helvering v. LernerSearch
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Scaife Company v. CommissionerSearch
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Scaife Co. v. CommissionerSearch
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the Circuit Court of Appeals. Lerner Stores Corp. v. CommissionerSearch
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Langnes v. GreenSearch
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La Belle Iron Works v. UnitedSearch
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Carmichael v. SouthernSearch
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Rochester Gas & Electric Corp. v. McGowanSearch
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