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Helvering v. Fried, 299 U.S. 175 (1936)
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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. Fried, 299 U.S. 175 (1936)
Helvering v. Fried No. 186 Argued November 17, 1936 Decided December 7, 1936 * 299 U.S. 175
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
A "Specialist" on the floor of the New York Stock Exchange held, on the facts stipulated, to be a "dealer in securities" within the meaning of Art. 105, Treasury Regulations 74, entitled to inventory securities for income tax purposes at market value. P. 176.
83 F.2d 193 affirmed.
Certiorari to review the reversal of a decision of the Board of Tax Appeals, 31 B.T.A. 638, sustaining deficiency income tax assessments.
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Chicago:
U.S. Supreme Court, "Syllabus," Helvering v. Fried, 299 U.S. 175 (1936) in 299 U.S. 175 Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=UMG4GT3TR6HG7R5.
MLA:
U.S. Supreme Court. "Syllabus." Helvering v. Fried, 299 U.S. 175 (1936), in 299 U.S. 175, Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=UMG4GT3TR6HG7R5.
Harvard:
U.S. Supreme Court, 'Syllabus' in Helvering v. Fried, 299 U.S. 175 (1936). cited in 1936, 299 U.S. 175. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=UMG4GT3TR6HG7R5.
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