Hormel Vs. Helvering

Decided On : Mar-17-1941

Court : US Supreme Court

LAW: the Revenue Act, section 166, the Revenue Act, section 166, section 166, section 167, Section 167, Section 22

PERSON: Hormel, Hormel, Hormel, Helvering v. Clifford, Jay C. Hormel, Germaine D. Hormel, Supp, Blair, Helvering v. Tex-Penn Oil Co., Helvering v. Clifford, Clifford, Helvering v. Hormel, Helvering, Helvering v. Tex-Penn Oil Co., Helvering v. Gowran, Vandenbark v. Owens-Illinois Glass Co.

GPE: U.S., U.S., U.S., U.S., United States, United States

DATE: 1941, 1941, March 3, 1941, March 17, 1941, 1934, 1934, 1935, 1934, three years, the years, 1934

ORG: U.S. Supreme Court, THE EIGHTH CIRCUIT, Syllabus, the Board of Tax Appeals, the Circuit Court of Appeals, Court, Board, the Circuit Court of Appeals, the Board of Tax Appeals, the applicability of § 22(n, U.S. 626, the Board of Tax Appeals, Court, The Board of Tax Appeals, the Circuit Court of Appeals, Board, The Circuit Court of Appeals, Board, the Circuit Courts of Appeals, the Circuit Court of Appeals, the Board of Tax Appeals, Board, the Circuit Courts of Appeals , Board, Board, Board, Court, the Board of Tax Appeals, Circuit Courts of Appeals, the Board of Tax Appeals, Oesterlein Machine Co., Court, Helvering v. Wood, Court, the Circuit Court of Appeals, Court, the Board of Tax Appeals, the Circuit Court of Appeals, Court, General Utilities & Operating Co., Court, the Circuit Court of Appeals, the Board of Tax Appeals, the Circuit Court of Appeals, Board, the Board of Tax Appeals, Court, Court, the Board of Tax Appeals, the Board of Tax Appeals, the Circuit Court of Appeals, the Board of Tax Appeals, The Circuit Court of Appeals, the Board of Tax Appeals, Congress, Board, Board, the Board of Tax Appeals, the Board of Tax Appeals, Board, Helvering v. Wood, the Board of Tax Appeals, Federal Trade Commission, R. F. Keppel & Bro, Shelby Iron Co., Rio Grande Dam & Irrigation Co., the Circuit Court of Appeals

CARDINAL: 312, 257, 312, 1, 166, 167, 2, 3, 4, 111, 1, 311, 39, 244, 553, three, 1, 167, 2, two, 3, 166, 167, 311, 626, Two, 26, 1141(c)(1, 5, 6, 9, 10, 1, 1, 2, 2, 1, 2, 3, 4, 111, 1, 114, 452, 5, 6, 9, 10

NORP: §

PRODUCT: Certiorari, Geo

MONEY: up to $2,000, over $2,000

ORDINAL: first, first, Second

PERCENT: 300 U. S. 481 , 300 U. S. 481 , 184 U. S. 416