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Helvering v. Eubank, 311 U.S. 122 (1940)
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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.
Helvering v. Eubank, 311 U.S. 122 (1940)
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Helvering v. Eubank No. 205 Argued October 25, 1940 Decided November 25, 1940 311 U.S. 122
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Renewal commissions paid in 1933 by insurance companies to the assignee of an agent, pursuant to assignments made by the agent, in 1924 and 1928, of such commissions as should become payable to him for services which had been rendered in writing policies of insurance under agency contracts, held, under § 22 of the Revenue Act of 1932, income taxable in 1933 to the assignor. Following Helvering v. Horst, ante, p. 112. P. 124.
110 F.2d 737 reversed.
Certiorari, post, p. 630, to review the reversal of an order of the Board of Tax Appeals, 39 B.T.A. 583, sustaining a determination of a deficiency in income tax.
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Chicago: U.S. Supreme Court, "Syllabus," Helvering v. Eubank, 311 U.S. 122 (1940) in 311 U.S. 122 311 U.S. 124. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=HADSJKJ4MW1314B.
MLA: U.S. Supreme Court. "Syllabus." Helvering v. Eubank, 311 U.S. 122 (1940), in 311 U.S. 122, page 311 U.S. 124. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=HADSJKJ4MW1314B.
Harvard: U.S. Supreme Court, 'Syllabus' in Helvering v. Eubank, 311 U.S. 122 (1940). cited in 1940, 311 U.S. 122, pp.311 U.S. 124. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=HADSJKJ4MW1314B.
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