HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. CREDIT ALLIANCE CORP. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FOURTH CIRCUIT. No. 708. Argued April 7, 1942. Decided April 27, 1942. 1. Under § 27(f) of the Revenue Act of 1936, a distribution in liquidation of surplus accumulated since February 28, 1913, is to be treated, […]
Articles Tagged: 316 U.S. 107
316 U.S. 107
316 U.S. 107 316 U.S. 107 62 S.Ct. 989 86 L.Ed. 1307 HELVERING, Com’r of Internal Revenue,v.CREDIT ALLIANCE CORPORATION. No. 708. Argued April 7, 1942. Decided April 27, 1942. Mr. J. Louis Monarch, of Washington, D.C., for petitioner. Mr. Newell W. Ellison, of Washington, D.C., for respondent. Mr. Justice ROBERTS delivered the opinion of the […]