British-American Tobacco Co. v. Helvering

Supreme Court of the United States November 5, 1934

British-American Tobacco Co. v. Helvering, 293 U.S. 95 (1934)

55 S. Ct. 55; 79 L. Ed. 218; 1934 U.S. LEXIS 7; 2 C.B. 298; 14 A.F.T.R. (P-H) 680

Opinion of the Court by Mr. Justice Sutherland

Opinion

Opinion of the Court by

Mr. Justice Sutherland,

announced by the Chief Justice.

This is a companion case to No. 10, just decided. The facts, although differing in detail, are in substance the same. The same questions are involved. The court below reversed the Board of Tax Appeals for reasons substantially similar to those we have just expressed in No. 10. 69 F. (2d) 528. Upon the authority of No. 10, ante, p. 84, the judgment below is

Affirmed.

Reference

Full Case Name: British-American Tobacco Co., Ltd., v. Helvering, Commissioner of Internal Revenue
Cited By: 32 cases
Status: Published