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F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939)
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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.
F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939)
F.H.E. Oil Co. v. Helvering No. 26 Argued October 9, 10, 1939 Decided November 6, 1939 308 U.S. 104
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
A regulation under the Revenue Act of 1932, requiring that development as well as operative expenses be deducted from gross income from oil wells, in ascertaining "net income from the property" under § 114(b)(3), sustained upon the authority of Helvering v. Wilshire Oil Co., ante, p. 90.
102 F.2d 596 affirmed.
Certiorari, 307 U.S. 618, to review a judgment of the court below which reversed a decision of the Board of Tax Appeals (36 B.T.A. 1327), reducing a deficiency assessment.
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Chicago:
U.S. Supreme Court, "Syllabus," F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939) in 308 U.S. 104 Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=YKKYU25ZF38NERF.
MLA:
U.S. Supreme Court. "Syllabus." F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939), in 308 U.S. 104, Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=YKKYU25ZF38NERF.
Harvard:
U.S. Supreme Court, 'Syllabus' in F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939). cited in 1939, 308 U.S. 104. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=YKKYU25ZF38NERF.
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