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Gulf, Mobile & Northern R. Co. v. Helvering, 293 U.S. 295 (1934)
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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.
Gulf, Mobile & Northern R. Co. v. Helvering, 293 U.S. 295 (1934)
Gulf, Mobile & Northern R. Co. v. Helvering No. 413 Argued November 13, 1934 Decided December 3, 1934 293 U.S. 295
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE DISTRICT OF COLUMBIA
Syllabus
Amortized discount on bonds of one corporation held by another cannot be deducted from gross income in their consolidated tax return. Old Mission Portland Cement Co. v. Helvering, ante, p. 289.
63 App.D.C. 244, 71 F.2d 953, affirmed.
Certiorari to review the affirmance of an order of the Board of Tax Appeals, 22 B.T.A. 233, sustaining a deficiency assessment.
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Chicago: U.S. Supreme Court, "Syllabus," Gulf, Mobile & Northern R. Co. v. Helvering, 293 U.S. 295 (1934) in 293 U.S. 295 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=VYY2EEQDLAUAVXY.
MLA: U.S. Supreme Court. "Syllabus." Gulf, Mobile & Northern R. Co. v. Helvering, 293 U.S. 295 (1934), in 293 U.S. 295, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=VYY2EEQDLAUAVXY.
Harvard: U.S. Supreme Court, 'Syllabus' in Gulf, Mobile & Northern R. Co. v. Helvering, 293 U.S. 295 (1934). cited in 1934, 293 U.S. 295. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=VYY2EEQDLAUAVXY.
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