First Chrold Corp. v. Commissioner, 306 U.S. 117 (1939)

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First Chrold Corp. v. Commissioner


No. 35


Argued January 6, 1939
Decided January 30, 1939
306 U.S. 117

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT

Syllabus

Decided on the authority of Helvering v. R. J. Reynolds Tobacco Co., ante, p. 110.

97 F.2d 22 reversed.

Certiorari, 305 U.S. 589, to review the affirmance of a decision of the Board of Tax Appeals sustaining a determination of deficiency in income tax.