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Helvering v. Combs, 296 U.S. 365 (1935)
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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. Combs, 296 U.S. 365 (1935)
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Helvering v. Combs No. 238 Argued November 22, 1935 Decided December 16, 1935 296 U.S. 365
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
A common enterprise, under a trust instrument, for acquisition of an oil lease, drilling and operation of an oil well, sale of the products, sale of the well, and distribution of income among the beneficiaries held taxable on income as an "association" under the Revenue Act of 1926, upon the authority of Morrissey v. Commissioner, ante, p. 344. P. 368.
76 F.2d 682 reversed.
Certiorari to review a judgment affirming a decision of the Board of Tax Appeals which overruled an assessment of income taxes laid on a trust as an "association."
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Chicago: U.S. Supreme Court, "Syllabus," Helvering v. Combs, 296 U.S. 365 (1935) in 296 U.S. 365 296 U.S. 366. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=PG1QSHHZV2S531K.
MLA: U.S. Supreme Court. "Syllabus." Helvering v. Combs, 296 U.S. 365 (1935), in 296 U.S. 365, page 296 U.S. 366. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PG1QSHHZV2S531K.
Harvard: U.S. Supreme Court, 'Syllabus' in Helvering v. Combs, 296 U.S. 365 (1935). cited in 1935, 296 U.S. 365, pp.296 U.S. 366. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=PG1QSHHZV2S531K.
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