HELVERING v. AMER. DENTAL CO., 318 U.S. 322 (1943)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. AMERICAN DENTAL CO. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT. No. 303. Argued January 5, 6, 1943. Decided March 1, 1943. 1. The finding of the Board of Tax Appeals that the cancellation of indebtedness in question occurred in 1937 is accepted here. P. 324. […]

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318 U.S. 322

318 U.S. 322 318 U.S. 322 63 S.Ct. 577 87 L.Ed. 785 HELVERING, Commissioner of Internal Revenue,v.AMERICAN DENTAL CO. No. 303. Argued Jan. 5, 6, 1943. Decided March 1, 1943. Mr. Samuel H. Levy, of Washington, D.C., for petitioner. Mr. John E. Hughes, of Washington, D.C., for respondent. Mr. Justice REED delivered the opinion of […]

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