Helvering Vs. Union Pacific Railroad Co.

Decided On : Dec-03-1934

Court : US Supreme Court

LAW: Section 234, Article 150, the Sixteenth Amendment, the Sixteenth Amendment

ORG: Helvering v. Union Pacific Railroad Co., U.S. Supreme Court, Union Pacific Railroad Co., Helvering v. Union Pacific Railroad Co. No, Syllabus, Colony R. Co. v. Commissioner, the Board of Tax Appeals, Court, The Board of Tax Appeals, the Court of Appeals, the Second Circuit, Board, Court, the Court of Appeals, the Seventh Circuit, R.I. & P. Ry, Bonded Mortgage Co., Court, Government, Court, Colony R. Co. v. Commissioner, Aluminum Castings Co., Routzahn, Niles Bement Pond Co., Treasury, Page 293 U. S. 285 , The Board of Tax Appeals, Government, Court, Court, Rock Island & Pacific Ry, the Court of Appeals, the Seventh Circuit, Treasury, Treasury, O.D. 936, O.D. 959, S.M. 3691, IV-1 Cum, Rock Island & Pacific Ry, Chicago & North Western Ry, Board, Board, Charles H. Lilly Co., Emerson Electric Manufacturing Co., Harrisburg Hospital, Inc., Frischkorn Real Estate Co., Bonwit Teller & Co. v. Commissioner, Clawson v. Commissioner, Roby Realty Co., Butler, Central Bank Block Association v. Commissioner, Webb v. Commissioner, Spinks Realty Co., Young v. Commissioner, S. & L. Building Corp.

CARDINAL: 293, 293, 51, 293, 1, 293, 2, 69, 67, 26, three, 136, 42, 227, 26, 69, 67, 47, 990, 70, 341, 234(a)(4, 40, 42, 254, 255, 1, 40, 237, 39, 756, 771, 1, 544, 545, 62, 2, 1, 13, 47, 990, 991, 544, 545, 69, 68, 276, 129, 91, 291, 145, 2, 13, 16, 665, 686, 17, 22, one, 12, 889, 907, 33, 695, 697, 3, 8, 293, 62, 292, 69, 282, 12, 265, 266, 33, 2, 3, 932, 935, 15, 21, 965, 969, 970, 17, 19, 866, 19, 19, 696, 698, 19, 718, 729, 730, 19, 20, 274, 21, 674, 677, 20, 692, 695, 18, 19, 788, 794

GPE: U.S., U.S., Chicago, United States, United States, Art, United States, Chicago, Art, Art, I.T., I.T.1962, Kansas City Southern Ry, St. Louis v. Commissioner, Art, Art, Hutton

DATE: 1934, 1934, November 7, 1934, December 3, 1934, each year, that year, the year 1913, 1126, 1913, 1923, years 1918 to 1923, 1918, c. 18, 1057, 1921, 1126, 1913, later years, the taxable year, 1918, 1921, 1077, 1078, later years, 1913, later years, 1918, 1921, 1918, the taxable year, 1918, 1064, 1065, 282 U. S. 92, annual, 33, 1916, each year, 1918, 1913, each year, annually, 1913, 1913, annual, 1913, 988, 1034, 1913, 1913, 62, 65, 77, 1913, 1412, 988, 1027-1034, 1135, 1169, 1407, 77, 75, 76, 1058, 1014, 1017, 1019, 1024, 1253, 1183, 1185, 1179, 1182, 1183

PRODUCT: Certiorari, 865

MONEY: 300,000

QUANTITY: 42 Stat

EVENT: the 1916 Act, T.R. 45, T.R. 45, T.R. 33, T.R. 45, T.R. 65

PERSON: Anderson, Anderson, 4 Cum, 4 Cum, I-2 Cum, III-1 Cum, Railroad Assn, Art, Howard v. Commissioner, Lovejoy v. Commissioner

LOC: Western Maryland