Helvering v. Fried, 299 U.S. 175 (1936)

Name: Helvering v. Fried, 299 U.S. 175 (1936) - Syllabus
Author: U.S. Supreme Court

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 April 17, 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. 17 Apr. 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 17 April 2025, from http://originalsources.com/Document.aspx?DocID=UMG4GT3TR6HG7R5.

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