Higgins Vs. Commissioner

Decided On : Feb-03-1941

Court : US Supreme Court

LAW: the Revenue Act, Section 23(a, the Revenue Act, The Revenue Act, Section II B. , Internal Revenue Code

PERSON: Higgins, Higgins, Higgins, REED, Foss, Washburn, Pinchot v. Commissioner, Sanford v. Commissioner, Helvering v. Bliss, Higgins, Monell, Kane, Heilbroner, Cohens

GPE: U.S., U.S., U.S., New York, Paris, France, Flint, U.S., U.S., Virginia, Puerto Rico v.

DATE: 1941, 1941, January 10, 13, 1941, February 3, 1941, 1932, 1005, the tax years, 1932, 1933, 1932, the taxable year, the year 1932, the year 1933, weekly, annual, more than thirty years, 1913, 1918, years, 1005, 1066, 1920, 1921, 1934, 1934, 3, 6035, 1270, 1929, 1933, 1046, 35, 1932, 1141

ORG: U.S. Supreme Court, Syllabus, Treasury, the Board of Tax Appeals, Board, U.S. 626, the Board of Tax Appeals, Court, the Board of Tax Appeals, Board, The Board of Tax Appeals, The Circuit Court of Appeals, U.S. 626, Treasury, Treasury, Board, Board, Bureau, Government, the Circuit Court of Appeals, The Bureau of Internal Revenue, the Board of Tax Appeals, Board, Court, DuPont, Sec, New York Trust Co., O.D. 877, XIII-1 C.B., C.C.H. Federal Tax Service, Croker, Bedell v. Commissioner, DuPont, Shell Co., Paul & Mertens, National Outdoor Advertising Bureau

CARDINAL: 312, 253, 312, 1, 2, 3, 4, 111, 795, 311, 39, 1, 2, twenty, 3, 311, 5, 6, 8, 9, 10, 12, 13, 14, 15, 16, 17, 18, 19, 20, 22, 23, 24, 25, 1, 169, 209, 113, 718, 3, 39, 4, 111, 795, 101, 35, 103, 257, 6, 167, 214(a)(1, 9, 537, 2, 4, 8027, 10, 15, 27, 588, 12, 13, 30, 622, 624, 70, 631, 100, 382, 14, 101, 35, 103, 257, 259, 488, 15, 34, 101, 16, 75, 326, 17, 51, 949, 953, 18, 37, 82, 34, 1200, 19, 107, 20, 21, 6, 264, 22, 169, 272, 272, 23, 25, 3, 23.65, 89, 878, 881

NORP: Congressional, Congressional, Biddle v. Commissioner, XII-1 C.B. 4

PRODUCT: Certiorari

MONEY: sixteen, thousand dollars

ORDINAL: second, first

PERCENT: 292 U. S. 455 , 296 U. S. 102, 220 U. S. 169 , 47 Stat, 295 U. S. 112

EVENT: I.T. 2751