Commissioner Vs. Smith

Decided On : Feb-26-1945

Court : US Supreme Court

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

PERSON: v. Smith - 324, v. Smith, CHIEF JUSTICE STONE, Connolly, Hawley, Edward J. Connolly, Art, Shuster, Art, JUSTICE ROBERTS

ORG: U.S. Supreme Court, U.S. 177 (1945, THE NINTH CIRCUIT, Syllabus, the Internal Revenue Code, U.S. 696, the Tax Court, Court, the Internal Revenue Code, the Tax Court, The Court of Appeals, the Ninth Circuit, U.S. 696, the Court of Appeals, the Sixth Circuit, Estate, The Tax Court, the Western Cooperage Company, the Hawley Pulp and Paper Co., Hawley, Hawley, Hawley, the Hawley Company's, the Hawley Company, Hawley, the Board of Directors of Western, Hawley, Hawley, Hawley, The Tax Court, Western's Board of Directors, Hawley, the Tax Court, the Tax Court, The Tax Court, Western, Hawley, Hawley, Hawley, the Tax Court, Treasury, the Internal Revenue Code, Treasury, Treasury, San Joaquin Fruit & Investment Co., The Tax Court, the Court of Appeals, the Circuit Court of Appeals

CARDINAL: 324, 371, 324, 142, 818, 323, 289, 52, 447, 26, 142, 818, 323, 135, 64, 45, 374, 22(a)-1, 103, 22(a)-1, 1, 121, 643, 645, 22(a)-1, 142, 818

DATE: January 30, 31, 1945, February 26, 1945, 1938, each year, that year, two later, each year, the years, 1938, those years, many years, 1934, annually, December, 1934, December 10, 1934, March 18, 1938, the following year, 1938, 1939, the years, those years, the tax year 1938, 1938, the tax year 1939

FAC: U.S. 177

NORP: §, §, §, §, Western, Western, Western, Western, Western, Western, §, §, §

PRODUCT: Certiorari, Regulations 101

MONEY: 2,790,150, 1,400,000, 10 cents, 81,021, 71,663

PERCENT: 279 U. S. 716

GPE: MR