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

British-American Tobacco Co., Ltd. v. Helvering


No. 24


Argued Octoler 11, 1934
Decided November 5, 1934
293 U.S. 95

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT

Syllabus

Decided upon the authority of Helvering v. Stockholm Enskilda Bank, ante p. 84.

69 F.2d 528 affirmed.

Certiorari, 292 U.S. 619, to review a judgment reversing a decision of the Board of Tax Appeals and sustaining the action of the Commissioner in assessing a deficiency of income tax.