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Supreme Court of the United States, 1934

British-American Tobacco Co. v. Helvering

British-American Tobacco Co. v. Helvering
Supreme Court of the United States · Decided November 5, 1934 · Opinion of the Court by Mr. Justice Sutherland
293 U.S. 95; 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 (United States Reports)

British-American Tobacco Co. v. Helvering

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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