Hanover Bank Vs. Commissioner

Decided On : May-21-1962

Court : US Supreme Court

LAW: the Internal Revenue Code of, Section 125 of the Code, Section 125 of the 1939 Code, Section 125, Section 125, Section 125, Section 125, Section 125, Section 125, Section 125, the Revenue Act, Section 125, Section 171, Section 125, Section 13 of the Technical Amendments Act, Section 125, Section 125, section 125, the Revenue Act, Section 125, section 125, Section 125, Section 125 of the 1939 Code

ORG: Hanover Bank, U.S. Supreme Court, Hanover Bank, THE UNITED STATES COURT OF APPEALS , Syllabus, The Internal Revenue Code, Court, The Court of Appeals, the Second Circuit Page, the Tax Court's, the Courts of Appeals, Congress, Congress, Congress, Government, the Second Circuit, Government, Court, Congress, Government, Court, Congress, Congress, Congress, Government, Congress, House, the Internal Revenue Code, Emphasis, Congress, Congress, Government, Congress, Court, the Tax Court, the Court of Appeals, the Second Circuit, Petitioner Hanover Bank, Appalachian Electric Power Company, Arkansas Power & Light Company, SEC, DETERMINATION, the First Circuit, Fabreeka Products Co., the Seventh Circuit, P-H T.C. Memo, Maysteel Products, Inc. v., the Court of Appeals, Court, House Committee on Ways and Means on Revenue Revision of, The House Committee, Government, Congress, Court, Congress, Congress, Congress, Treasury, Congress, Congress, Investment Principles and Practices, Court, Government, Congress, Congress, The Court of Appeals, the Second Circuit, Congress, Court, Government, Government, Government, Automobile Club, Helvering v. New York Trust Co., The Appalachian Electric Power Company, Appalachian Electric Power Company, Colony R. Co. v. Commissioner, the Court of Appeals, the First Circuit, Fabreeka Products Co., the Third Circuit

GPE: U.S., U.S., U.S., United States, U.S., U.S., Treas, MR, Arkansas, Gallun, U.S., 77th Cong, U.S., Treas, United States, U.S., United States, United States

DATE: 1962, 1962, February 27, 1962, May 21, 1962, 1939, 1953, December 1, 30 days', 1953, 30-day, 1953, December 1, 30 days', 1953, 30-day, 30-day, 1972, 30 days', 30-day, 1950, 30 days', 1950, 1954, 1954, 1958, 30-day, more than three years, H.R. 8300, 1954, 1337, 30-day, the year, 30-day, 6 months, more than 3 years, January 22, 1954, January 22, 1954, 1958, 1958, 1953, 1953, 1981, 30-year, annual, 1942, 1942, December 31, 1941, year, such year, 1960, Dec. 60,104, 1021, 1942, 1942, 2333, 47, 1961, 1953, one or more years, recent years, 30-day, 30-day, 30 days', 1954, 1957, 30 days', 30-day, 69, 74, 72, 1981, May of 1953, thirty days, May 31, 1954, July 30, 1952, May of 1953, 1956, three years

CARDINAL: 369, 224, 369, 125, 125, 673, 289, 673, two, 1, 2, 4, 5, 6, 289, 69, 295, 713, 272, 943, 187, 576, 368, 812, 9, 678, 10, 12, 3, 13, 14, 15, 16, 339, 64, 906, 17, 26, 83d, 2d, 26, 72, 1610, 18, 118, 39.125(b)-2, 10, 19, 20, 21, 22, 23, 1, two, 33, 357, 33, one, 289, 69, 2, two, 3, 1, 2, 4, 23, 56, 798, 5, 4, 1, 2, 2, 3, 1, 2, 6, 294, 876, 34, 290, 34, 303, 34, 297, 455, 287, 429, 33, 10, 339, 125, 9, 2d, 90, 2d, 339, 10, 118, 39.125(b)-2, 295, 713, 715, 289, 69, 73, 187, 576, 577, 272, 943, 46, 114, 129, 186, 247, 12, 295, 713, 716, 13, 56-398, 984, 14, 339, 295, 713, 716, 187, 576, 579, 272, 943, 15, 289, 125, 289, 12, 16, 17, 18, 19, 5, 20, 105 5/8, 102 3/8, 102 3/8, 105 5/8, 105 5/8, 102 3/8, 21, 56-398, 984, 23, 294, 876, 879, 295, 713, 715

PERSON: CHIEF, WARREN, Evans, Dudley, Parnell, v. Korell, Korell, Korell, H.R.Rep, Reg, Crane, WHITE, Goldfarb, Gourielli, Gourielli, Goldfarb, Gourielli, Goldfarb, Sherman, Friedman, v. Korell, Korell, v. Korell, 77th Cong., Korell, Reg, Evans, Dudley, Parnell, Badger, Evans v. Dudley, Korell, W]e, Rul, Bull, Korell, Evans v. Dudley, Parnell, W]e, Knetsch, Gregory, Korell, Korell, v. P. G. Lake, Rul, Bull, v. Korell, Lang, Evans v. Dudley, Aldrich

ORDINAL: Sixth, first, first, secondly, First, first, Third, Sixth, First, Seventh, First, Seventh, Third, 5th, 5th, first

NORP: F.Supp, Appalachian, Appalachian, Appalachian, §, c. 619, F.Supp, F.Supp, Congressional

MONEY: 117.50, 100, 115.50, 110.50 per $, 100, 105.40, 540,000, 500,000, one per cent, 26 U.S.C.

WORK_OF_ART: Amortizable Bond Premium

PRODUCT: Citation

PERCENT: 293 U. S. 465 , 292 U. S. 455 , 3 3/4%, 289 U. S. 109

EVENT: the 1950 Amendment, Series