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Whitcomb v. Helvering, 291 U.S. 53 (1934)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Whitcomb v. Helvering, 291 U.S. 53 (1934)
Whitcomb v. Helvering No. 145 Submitted December 8, 1933 Decided January 8, 1934 * 291 U.S. 53
CERTIORARI TO THE COURT OF APPEALS
OF THE DISTRICT OF COLUMBIA.
Syllabus
Decided upon the authority of Freuler v. Helvering, ante p. 35.
65 F.2d 803, 809, reversed.
Certiorari, 290 U.S. 610, to review a judgment reversing, on appeal, a decision of the Board of Tax Appeals, which had set aside a deficiency assessment of income tax. 22 B.T.A. 118.
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Chicago:
U.S. Supreme Court, "Syllabus," Whitcomb v. Helvering, 291 U.S. 53 (1934) in 291 U.S. 53 Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=1ST4AE2TC97JGXJ.
MLA:
U.S. Supreme Court. "Syllabus." Whitcomb v. Helvering, 291 U.S. 53 (1934), in 291 U.S. 53, Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=1ST4AE2TC97JGXJ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Whitcomb v. Helvering, 291 U.S. 53 (1934). cited in 1934, 291 U.S. 53. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=1ST4AE2TC97JGXJ.
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