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FIRST CHROLD CORP. v. COMM'R.

No. 385.

306 U.S. 117 (1939)

59 S.Ct. 427

83 L.Ed. 542

FIRST CHROLD CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 30, 1939.

Attorney(s) appearing for the Case

Mr. John E. McClure, with whom Mr. Robert N. Miller was on the brief, for petitioner.

Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key, Paul A. Freund, and Morton K. Rothschild submitted for respondent.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

This case presents the same question as that involved in No. 328, Helvering v. R.J. Reynolds Tobacco Co., ante, p. 110. Certiorari was granted because of a conflict in the decisions below. The statutory provision under which this case arises is § 22 (a) of the Revenue Act of 1932, which is the same as the corresponding section of the Revenue Act of...

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