Helvering Vs. National Grocery Co.

Decided On : May-16-1938

Court : US Supreme Court

LAW: the Tenth Amendment, section 13, the Tenth Amendment, Constitution, the Sixteenth Amendment, the Tariff Act, the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act, The Revenue Act, the Revenue Act

ORG: Helvering v. National Grocery Co. - 304, U.S. Supreme Court, National Grocery Co., National Grocery Co. , THE THIRD CIRCUIT, Syllabus, Section 104 of the Revenue Act, the Board of Tax Appeals, Congress, the Board of Tax Appeals, the Board of Tax Appeals, the Board of Tax Appeals, the Circuit Court of Appeals, the Circuit Court of Appeals, the Board of Tax Appeals, Court, the Board of Tax Appeals, Board, the Circuit Court of Appeals, Board, Board, the Court of Appeals, the Board of Tax Appeals, The National Grocery Company, State, Congress, United Business Corp., Congress, Congress, § 104, United Business Corp., McConnico, Atlantic Refining Co., Board, the Board of Tax Appeals, Board, United Business Corp., Board, The Court of Appeals, Board, Board, Board, Elmhurst Cemetery Co. v. Commissioner, Board, Board, McREYNOLDS, United Business Corp., A.D. Saenger, Inc. v., Almours Securities, Inc. v., Southern Pacific Co., Gulf Oil Corp., Difference , Compare A.D. Saenger,

DATE: 1938, 1938, April 8, 11, 1938, May 16, 1938, 1928, year, year, year, 1911, the year ending January 31, 1931, the year, 1928, year, the tax year, 1930, the fiscal year ended January 31, 1931, the calendar year 1931, the fiscal year 1930-1931, such year, year shall, year, year, year, the tax year, year, January 31, 1930, January 31, 1931, year, January 31, 1930, January 31, 1931, January 31, 1931, the last ten years, the fiscal year 1930-1931, the year 1931, the preceding nine years, the tax year, the tax year, January 31, 1931, seven years, 1919, the taxable year, 1930-1931, 1931, 1931, that year, 1931, 1913, 1916, 1918, 1072, 1676, 1918, 1921, 1070, 1932, 1934, 1936, 1937, 1928, § 22(b)(3, 1932, 1934, 1936, January 31, 1931, 18, 28, these years, the fiscal year, January 31, 1930, January 31, 1931, 1931, that year, that year, 1931, that year, each fiscal year, January 31, Fiscal year, 1930 Jan. 31, 1929-Jan., 31, 1930, 1929 Jan. 31, 1928-, 1929, 1928, Jan. 31, 1927-Jan. 707,239.60, 1927, Jan. 31, 1926-Jan., 31, 1927, 1926 Jan. 31, 1925-Jan., 31, 1926, 1925 Jan. 31, 1924-Jan., 1925, 1924 Jan. 31, 1923-Jan., 1923 Jan. 31, 1922-Jan. 461,106.88, 2,069.50 189,806.59, 31, 1923, 1922, Jan. 31, 1921-Jan., 3,366.70 149,086.41 31, 1922, the ten years, 1918, 1057, February 24, 1919, 1916

CARDINAL: 304, 723, 304, 50, one, 1, 2, 3, 304, 4, 5, 6, 7, 8), 9, 304, 92, 931, 303, 35, 163, 852, 45, 814, 50, thirty-five, Twenty-four, eleven, 1, two, 2, five, 1, 62, 754, 756, 3, 2, 3, 5, 62, 754, 756, 168, 22, 5, 6, 121.96, about four-fifths, 8, 9, 293, 755, 10, 12, 1, 2, 62, 754, 84, 23, 91, 427, 3, 225, 75, 336, 77, 244, 3, 4, 2A, 1, 38, 166, 3, 39, 758, 220, 40, 220, 42, 247, 220, 43, 277, 220, 44, 34, 45, 814, 47, 195, 102, 48, 702, 102, 49, 40, 42, 245, 201, 50, 818, 5, 84, 368, 46, 432, 63, 73, 110, 113, 55, 499, 6, 147, 61, 27, 13, 8, 9, 9, 3, 839,766.18, 8,481.21 97,066.97, 584,937.44 108,647.49, 99,534.33, 152,453.11, 10, 84, 23, 75, 336, 340, 358, 815, 12, 40, 39, 756

GPE: U.S., U.S., New Jersey, Del Castillo, Virginia, Hulburd, MR, MR, MR, United States, United States, United States, Beaumont, United States, United States

PERSON: Helvering v. Mitchell, Henry Kohl, Kohl, Kohl, Kohl, Certiorari, Kohl, Kohl, Heiner, Kohl, Compare Helvering v. Mitchell, Learned Hand, Helvering v. Mitchell, Kohl, Kohl, Kohl, Kohl, Kohl, Kohl, Helvering v. Rankin, Kohl, REED, Mellott, Williams Inv, R. C. Tway Coal Co., Keck Inv, Kohl, Kohl, 750,991.15, Lowe, Gregory, Helvering v. Mitchell, Compare Bogardus v. Commissioner, Compare Heiner v. Tindle, Stuart v. Commissioner, Goldsborough, D.C. 387, Dresser, Kohl, Kohl, Kohl, Kohl, Kohl, Kohl, R. C. Tway Coal Co., Kohl

PRODUCT: Certiorari, 104, 104, 104, 104, 104, 104, 104, 104, 104, Lewellyn, 8,441.14 151,172.10 31,, Inc.

MONEY: 200,000, 104,000, $7,245,824.26 to $7,938,965.54, 693,141.28, 477,322.81, 37.87, 477,360.68, 32,034.74, over $115,000, 863,787.22, 2,000,000, 2,779,718.07, 2,989,452.74, 209,734.67, 1,332,332.28, 1,161, 171,210.32, 1,136,820.55, only $269,140.49, 1,405,961.04, 4,395,413.78, 5,742,455.35, at least $90,744.56, 1,240,852.30, 104,000, 140,000, 610,000, 954,645.62, 103,654.47, 100,000, 119,328.50, 1928 Act, 1936 Act, 863,471.67, 863,787.22, 2,676,061.47, 313,391.27, 682,850.38, 100,000, 582,850.38, 90,744.56, 703,972.52, 132,454.50, 8,022.37, 124,432.13, about $5,000, only $2,285,000, 5,742,455.35, 1,000,000, 2,000,000

PERCENT: 12 percent, 168 U. S. 674, 15%, 247 U. S. 330 , 248 U. S. 71, 293 U. S. 465 , 50%, 12%, 15%, as much as 65%, only 13%

ORDINAL: First, Second, Third, first, Fourth, Fifth, first

NORP: F.Supp, §§, §, §

QUANTITY: 1921 Act

EVENT: 8,411.75 138,320.92 31, 1928, 2,820.60 185,968.15 31, 1924