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HELVERING v. STOCK YARDS CO.

No. 488.

318 U.S. 693 (1943)

63 S.Ct. 843

87 L.Ed. 1086

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. CHICAGO STOCK YARDS CO.

Supreme Court of United States.

Decided April 12, 1943.

Attorney(s) appearing for the Case

Assistant Attorney General Samuel O. Clark, Jr., with whom Solicitor General Fahy and Messrs. Sewall Key, Arnold Raum, Alvin J. Rockwell, and Carlton Fox were on the brief, for petitioner.

Mr. George Wharton Pepper, with whom Messrs. L.E. Green, Frederick H. Spotts, and Erwin N. Griswold were on the brief, for respondent.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The Board of Tax Appeals sustained the petitioner's determination of deficiencies in the respondent's income tax for 1930, 1932, and 1933.1 The Circuit Court of Appeals reversed the Board's decision.2 We granted certiorari because of the importance of the questions involved.

The challenged assessment was...

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