Supreme Court of the United States, 1934

British-American Tobacco Co. v. Helvering

Supreme Court of the United States · Decided November 5, 1934 · No. 24 · 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)

Counsel

Mr. John H. Jackson, with whom Messrs. H. H. Shelton and Haig H. Davidian were on the brief, for petitioner., Assistant Solicitor General MacLean, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. James W. Morris, John H. McEvers, and W. Marvin Smith were on the brief, for respondent.

Cases that cite this one

18 later published cases cite this decision.

George B. Dengin (United States Tax Court 2023)
Toppi v. Comm'r (United States Tax Court 2008)
Ward Electronic Services, Inc. v. Property & Casualty Insurance Guaranty Corp. (Md. 1991)
Eller v. Commissioner (United States Tax Court 1981)
Estate of Skaggs v. Commissioner (United States Tax Court 1980)
Julia R. & Estelle L. Foundation, Inc. v. Commissioner (United States Tax Court 1978)
United States v. Arthur Engene Whitcomb (4th Cir. 1963)
Montana Bank v. Casey (Mont. 1959)
United States v. Coumantaros (District Court, D. Maryland 1958)
A. C. Monk & Co. v. Commissioner (United States Tax Court 1948)
Astor v. Commissioner (United States Board of Tax Appeals 1935)
Wang v. Comm'r (United States Tax Court 2017)
Fisher v. United States (United States Court of Federal Claims 2008)
Ward Electronic Services, Inc. v. Property & Casualty Insurance Guaranty Corp. (Md. Ct. Spec. App. 1991)
Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal Revenue (5th Cir. 1983)
Commissioner v. Germantown Trust Co. (3d Cir. 1939)
London & Lancashire Ins. Co. v. Commissioner (United States Board of Tax Appeals 1936)
Oceanic Steam Navigation Co. v. Commissioner (United States Board of Tax Appeals 1934)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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 September 30, 2026. Source: CourtListener bulk data.