Helvering Vs. Minnesota Tea Co.

Decided On : Dec-16-1935

Court : US Supreme Court

LAW: the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act

GPE: Helvering, U.S., U.S., Helvering, U.S., Minnesota

ORG: Minnesota Tea Co., U.S. Supreme Court, Minnesota Tea Co., Minnesota Tea Co., THE EIGHTH CIRCUIT, Syllabus, Treasury Regulations, the Board of Tax Appeals, McREYNOLDS, Court, The Circuit Court of Appeals, Board, the Minnesota Tea Company, the Grand Union Company, Peterson Investment Company, Grand Union Company, the Board of Tax Appeals, Board, The Circuit Court of Appeals, Clauses (A, Treasury, Pinellas Ice & Cold Storage Co., Board of Tax Appeals, Court of Appeals, Congress, Congress, Minnesota Tea Company, Minnesota Tea Company, Grand Union Company, the Minnesota Tea Company, the Grand Union Company, the Board of Tax Appeals, the Circuit Court of Appeals, the Eighth Circuit

CARDINAL: 296, 296, 174, 296, 1, 18,000, transferee, 1, one, 296, 2, 3, transferee, 2, 112(i)(1, transferee, 3, 4, 5, transferee, 76, 797, 806, 28, 591, three, 174, three, 852, 45, 791, 816, one, one, 296, 381, transferee, three, 18,000, transferee, 18,000, one, 112(i)(1, two, One, 112(i)(1, one, 203(h)(1)(A, 112(i)(1)(A, one, transferee, 175, two, three, 174, 175, 176, 202, 42, 230, 202, 2, one, one, 43, 256, 203, 3, 4, one, two, 3, 1, 2, 201, 204, 1, one, 2, one, 44, 12, 852, 45, 816, 196

DATE: 1935, 1935, November 19, 1935, December 16, 1935, 1928, 1928, 1928, 1928, July 14, 1928, August 23, 1928, 1924, 1924, 1926, 1928, 1928, 1918, c. 18, 1060, 1921, c. 136, 1924, c. 234, 1926, 27, 1928, 1932, c. 209, 1924

NORP: d.

PRODUCT: Certiorari, Respondent

MONEY: 426,842.52, 106,471.73, 712,195.90

ORDINAL: first

PERCENT: 287 U. S. 462 , 293 U. S. 465

PERSON: Clause(B, Gregory, Nos, E. C. Peterson, L. T. Peterson, 47 Stat