Helvering Vs. R. J. Reynolds Tobacco Co.

Decided On : Jan-30-1939

Court : US Supreme Court

LAW: the Revenue Act, Article 66, the Revenue Act, Article 66, the Revenue Act, Article 66, Section 62, Article 66 of Treasury Regulations 74, Article 66, the Revenue Act, the Revenue Act

ORG: R. J. Reynolds Tobacco Co., U.S. Supreme Court, R. J. Reynolds Tobacco Co., THE FOURTH CIRCUIT, Syllabus, Treasury, Page 306 U. S. 111 , Treasury, Congress, Treasury, Congress, U.S. 587, the Board of Tax Appeals, Court, Page 306 U. S. 112 , Profit R.J.R. Stock, the Board of Tax Appeals, Treasury Regulation, Treasury, Page 306 U. S. 113 , The Circuit Court of Appeals, Board, U.S. 587, Treasury, Congress, Treasury, the Board of Tax Appeals, Congress, Treasury, Board, Congress, Treasury, Treasury, Treasury, Congress, Treasury, Treasury, Congress, Congress, Treasury, Congress, Congress, Treasury, Treasury, XIII-1 Cumulative Bulletin, R. J. Reynolds Tobacco Co., Sunley, Pinkerton, Corporation Accounting, E. R. Squibb & Sons v. Helvering, International Silver Co., Inland Finance Co., Carter Hotel Co., Morrissey v. Commissioner, L.O. 296, C.B. 210, L.O. 426, C.B. 210, A.A.R., A.A.R., C.B. II-2, Arts, Arts, Arts, Arts, Arts, Arts, Simmons & Hammond Mfg. Co., Cooperative Furniture Co., Atlantic Carton Corp., Hutchins Lumber & Storage Co., Farmers Deposit Nat, Interurban Const., Liberty Agency Co., Union Trust Co., Internal, Int, American Cigar Co., Int, Carter Hotel Co., Int, B.T.A., E. R. Squibb & Sons v. Helvering

GPE: U.S., U.S., U.S., New Jersey, I.T., R.A., R.A., R.A., R.A.

CARDINAL: 306, 328, 306, 1, 2, at least 1920, 1, 2, 3, 4, 97, 302, 305, 35, 949, 1, 2, 3, 5, 305, 6, 8, at least 1920, 9, 10, 12, 1, 852, 45, 791, 797, 2, 36, 3, 35, 949, 4, 97, 302, 6, 130, 132, 121, 134, 56, 98, 69, 11, 143, 147, 63, 886, 67, 642, 296, 9, 2, 3, 5, 5, 693, 5, 275, 799, 374, 267, 542, 563, 62, 543, 563, 65, 543, 563, 69, 543, 563, 74, 66, 176, 66, 176, 1, 803, 2, 165, 2, 380, 4, 705, 5, 520, 5, 537, 541, 5, 529, 5, 778, 12, 688, 690, 105, 15, 213, 21, 464, 495, 25, 933, 10, 2, 38, 167, 2(a, 39, 40, 42, 238, 43, 267, 44, 23, 45, 797, 178, 26, 874, 42, 314, 1108(a, 44, 114, 12, 98

PERSON: R. J. Reynolds Tobacco Co., JUSTICE ROBERTS, Dickinson, Streightoff, Johnson, Borg, Reg, Reg, Reg, Reg, Reg, Reg, H. S. Crocker Co., 47 Stat

DATE: January 6, 1939, January 30, 1939, 1928, 1928, May 2, 1934, 1929, year 1929, year 1929, 1936, 1938, 1928, between 1921 and 1929, 1929, that and prior years, 1929, 1929, 74, May 2, 1934, 1913, 1932, 1913, 1916, 1918, May 2, 1934, 1936, 1938, the year 1929, 1928, 1936, 1938, 1936, 1928, 4430, 58, 1035, 1198, 45, R.A. 1913, 1916, 1918, 1065, R.A. 1921, R.A. 1924, R.A. 1926, 1928, 1932, 1921, 1314, 1926, 69, 70

NORP: §, §, §, §, Congressional, §, §, §, §

PRODUCT: Certiorari, 210, 757

MONEY: 286,581.21

WORK_OF_ART: Other Items of Non-Taxable Income, Advanced Accounting

EVENT: the 1928 Act, I.T. 1802

LOC: C.B. I-1, C.B. I-1