Helvering v. Lerner Stores Co., 314 U.S. 463 (1941) - USREPORTS-314-463 | Content Details | GovInfo

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Helvering v. Lerner Stores Co., 314 U.S. 463 (1941)

Category: Judicial Publications

Collection: United States Reports

Volume: 314

SuDoc Class Number: JU 6.8/1:314

Decision Date: December 22, 1941

Court Term: 1941

Reporter: Ernest Knaebel

United States Reports Citation: 314 U.S. 463 (1941)

Subjects (LLC): Capital Stock Tax; Excess Profits Tax; Tax Administration and Collection; Tax Law; Equal Protection; Taxation; Tax Liability; Fifth Amendment; Scaife Co. V. Commissioner

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