Higgins v. Smith, 308 U.S. 473 (1940) - USREPORTS-308-473 | Document in Context | 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

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Title Page

Erratum

Justices of the Supreme Court

Supreme Court of the United States

Note

Table of Cases Reported

Table of Cases Cited

Table of Statutes Cited

Massachusetts v. Missouri, 308 U.S. 1 (1939)

November 6, 1939.

Pittman v. Home Owners' Corp., 308 U.S. 21 (1939)

November 6, 1939.

Standard Brands v. Yeast Corp., 308 U.S. 34 (1939)

November 6, 1939.

Estate of Sanford v. Comm'r, 308 U.S. 39 (1939)

November 6, 1939.

Rasquin v. Humphreys, 308 U.S. 54 (1939)

November 6, 1939.

Boteler v. Ingels, 308 U.S. 57 (1939)

November 6, 1939.

U.S. v. Glenn L. Martin Co., 308 U.S. 62 (1939)

November 6, 1939.

Treinies v. Sunshine Min. Co., 308 U.S. 66 (1939)

November 6, 1939.

Palmer v. Massachusetts, 308 U.S. 79 (1939)

November 6, 1939.

Helvering v. Wilshire Oil Co., 308 U.S. 90 (1939)

November 6, 1939.

F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939)

November 6, 1939.

Case v. Los Angeles Lumber Co., 308 U.S. 106 (1939)

November 6, 1939.

Ziffrin, Inc. v. Reeves, 308 U.S. 132 (1939)

November 13, 1939.

Valvoline Oil Co. v. U.S., 308 U.S. 141 (1939)

November 13, 1939.

Schneider v. State, 308 U.S. 147 (1939)

November 22, 1939.

Neibro Co. v. Bethlehem Corp., 308 U.S. 165 (1939)

November 22, 1939.

John Hancock Ins. Co. v. Bartels, 308 U.S. 180 (1939)

December 4, 1939.

United States v. Borden Co., 308 U.S. 188 (1939)

December 4, 1939.

Cities Service Co. v. Dunlap, 308 U.S. 208 (1939)

December 4, 1939.

Union Stock Yard Co. v. U.S., 308 U.S. 213 (1939)

December 4, 1939.

United States v. Lowden, 308 U.S. 225 (1939)

December 4, 1939.

Labor Board v. Newport News Co., 308 U.S. 241 (1939)

December 4, 1939.

Helvering v. Lazarus & Co., 308 U.S. 252 (1939)

December 4, 1939.

U.S. v. Sponenbarger, 308 U.S. 256 (1939)

December 4, 1939.

Danforth v. United States, 308 U.S. 271 (1939)

December 4, 1939.

Bruno v. United States, 308 U.S. 287 (1939)

December 4, 1939.

Pepper v. Litton, 308 U.S. 295 (1939)

December 4, 1939.

Pearson v. McGraw, 308 U.S. 313 (1939)

December 4, 1939.

Weiss v. United States, 308 U.S. 321 (1939)

December 11, 1939.

Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939)

December 11, 1939.

Nardone v. United States, 308 U.S. 338 (1939)

December 11, 1939.

Board Comm'rs v. U.S., 308 U.S. 343 (1939)

December 18, 1939.

Griffiths v. Commissioner, 308 U.S. 355 (1939)

December 18, 1939.

Buckstaff Co. v. McKinley, 308 U.S. 358 (1939)

December 18, 1939.

Helis v. Ward, 308 U.S. 365 (1939)

December 18, 1939.

Chicot County Dist. v. Bank, 308 U.S. 371 (1940)

January 2, 1940.

Postal S.S. Corp. v. El Isleo, 308 U.S. 378 (1940)

January 2, 1940.

Haggar Co. v. Helvering, 308 U.S. 389 (1940)

January 2, 1940.

A.F. of L. v. Labor Board, 308 U.S. 401 (1940)

January 2, 1940.

Labor Board v. Int. Brotherhood, 308 U.S. 413 (1940)

January 2, 1940.

Le Tulle v. Scofield, 308 U.S. 415 (1940)

January 2, 1940.

Tank Car Corp. v. Terminal Co., 308 U.S. 422 (1940)

January 2, 1940.

Kalb v. Feuerstein, 308 U.S. 433 (1940)

January 2, 1940.

Avery v. Alabama, 308 U.S. 444 (1940)

January 2, 1940.

Labor Board v. Falk Corp., 308 U.S. 453 (1940)

January 2, 1940.

Bonet v. Texas Co., 308 U.S. 463 (1940)

January 2, 1940.

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

January 8, 1940.

Deputy v. Du Pont, 308 U.S. 488 (1940)

January 8, 1940.

Decisions Per Curiam, etc.

Decisions Granting Certiorari

Decisions Denying Certiorari

Cases Disposed of Without Consideration by the Court

Petitions for Rehearing Denied

Petitions for Rehearing Granted

Orders

Rules of Civil Procedure for the District Courts of the United States

Appendix

Index