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Helvering v. Chicago Stock Yards Co., 318 U.S. 693 (1943)
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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. Chicago Stock Yards Co., 318 U.S. 693 (1943)
Helvering v. Chicago Stock Yards Co. No. 488 Argued March 9, 10, 1943 Decided April 12, 1943 318 U.S. 693
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
The conclusion of the Board of Tax Appeals that the taxpayer corporation was "availed of" for the purpose of preventing the imposition of surtax upon its stockholders, through the medium of accumulation of its profits within the meaning of § 104 of the Revenue Acts of 1928 and 1932, imposing in such case a 50% additional tax was supported by substantial evidence, and should not have been disturbed on appeal. P. 702.
129 F.2d 937 reversed.
Certiorari, 317 U.S. 619, to review the reversal of a decision of the Board of Tax Appeals, 41 B.T.A. 590, sustaining the determination of a deficiency in income tax.
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Chicago:
U.S. Supreme Court, "Syllabus," Helvering v. Chicago Stock Yards Co., 318 U.S. 693 (1943) in 318 U.S. 693 Original Sources, accessed September 14, 2025, http://originalsources.com/Document.aspx?DocID=LKVLT3Z5QSHXTW1.
MLA:
U.S. Supreme Court. "Syllabus." Helvering v. Chicago Stock Yards Co., 318 U.S. 693 (1943), in 318 U.S. 693, Original Sources. 14 Sep. 2025. http://originalsources.com/Document.aspx?DocID=LKVLT3Z5QSHXTW1.
Harvard:
U.S. Supreme Court, 'Syllabus' in Helvering v. Chicago Stock Yards Co., 318 U.S. 693 (1943). cited in 1943, 318 U.S. 693. Original Sources, retrieved 14 September 2025, from http://originalsources.com/Document.aspx?DocID=LKVLT3Z5QSHXTW1.
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