HELVERING v. UNION PACIFIC CO., 293 U.S. 282 (1934)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. UNION PACIFIC RAILROAD CO. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. No. 51. Argued November 7, 1934. Decided December 3, 1934. 1. A corporation which sold an issue of bonds at a discount and paid commissions for marketing them, and which keeps its accounts and […]

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293 U.S. 282

293 U.S. 282 293 U.S. 282 55 S.Ct. 165 79 L.Ed. 363 HELVERING, Com’r of Internal Revenue,v.UNION PAC. R. CO. No. 51. Argued Nov. 7, 1934. Decided Dec. 3, 1934. The Attorney General and Mr. H. Brian Holland, of Philadelphia, Pa., for petitioner. Mr. Henry W. Clark, of New York City, for respondent. Mr. Justice […]

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