Higgins v. Smith, 308 U.S. 473 (1940) - USREPORTS-308-473 | Content Details | GovInfo

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Higgins v. Smith, 308 U.S. 473 (1940)

Category: Judicial Publications

Collection: United States Reports

Volume: 308

SuDoc Class Number: JU 6.8/1:308

Decision Date: January 8, 1940

Court Term: 1939

Reporter: Ernest Knaebel

United States Reports Citation: 308 U.S. 473 (1940)

Subjects (LLC): Corporate Income Tax; Tax Avoidance; Loss Deduction; Tax Administration and Collection; Revenue Act of 1932; Tax Law; Legislative Intent; Income Tax; Taxation; Securities; Corporations and Associations

Subjects (SCDB): Federal Taxation, Typically Under Provisions of the Internal Revenue Code; Federal Taxation