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HELVERING v. STOCKHOLMS & c. BANK

No. 10.

293 U.S. 84 (1934)

55 S.Ct. 50

79 L.Ed. 211

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. STOCKHOLMS ENSKILDA BANK.

Supreme Court of United States.

Decided November 5, 1934.

Attorney(s) appearing for the Case

Assistant Solicitor General MacLean, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. James W. Morris, John H. McEvers, and W. Marvin Smith were on the brief, for petitioner.

Mr. Truman Henson for respondent.

Opinion of the Court by MR. JUSTICE SUTHERLAND, announced by the CHIEF JUSTICE.

Respondent, a foreign corporation having no office or place of business within the United States, received, during the year 1927, a refund of income taxes theretofore paid, including interest thereon in the sum of $8,683.91. In 1931, the Commissioner of Internal Revenue assessed against respondent in respect of this interest a deficiency of $1,172.32 upon its tax liability for the year...

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