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Hellmich v. Hellman, 276 U.S. 233 (1928)
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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.
Hellmich v. Hellman, 276 U.S. 233 (1928)
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Hellmich v. Hellman Nos. 299 , 300 Argued January 4, 5, 1928 Decided February 20, 1928 276 U.S. 233
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
1. Under the Revenue Act of 1918, amounts distributed to the stockholders of a liquidating corporation out of earnings and profits accumulated by the corporation since February 28, 1913, are not to be treated as "dividends," which, under § 201(a), are exempt from normal tax, but as payments made by the corporation in exchange for its stock, which are taxable "as other gains or profits." § 201(c). P. 236.
2. The objection that this result in double taxation cannot prevail over the clearly expressed intention of the statute. P. 237.
18 F.2d 239, 244 reversed.
Certiorari, 275 U.S. 513, to review two judgments of the circuit court of appeals sustaining recoveries of money paid under protest as income taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Hellmich v. Hellman, 276 U.S. 233 (1928) in 276 U.S. 233 276 U.S. 234. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=MNKKVQHTRLJ1PPR.
MLA: U.S. Supreme Court. "Syllabus." Hellmich v. Hellman, 276 U.S. 233 (1928), in 276 U.S. 233, page 276 U.S. 234. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=MNKKVQHTRLJ1PPR.
Harvard: U.S. Supreme Court, 'Syllabus' in Hellmich v. Hellman, 276 U.S. 233 (1928). cited in 1928, 276 U.S. 233, pp.276 U.S. 234. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=MNKKVQHTRLJ1PPR.
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