Helvering v. Pfeiffer, 302 U.S. 247 (1937)

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Author: U.S. Supreme Court

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Helvering v. Pfeiffer, 302 U.S. 247 (1937)

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 302 U.S. 238, click here.

Helvering v. Pfeiffer


No. 29


Argued October 22, 1937
Decided December 6, 1937
302 U.S. 247

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT

Syllabus

1. Section 115(f) of the Revenue Act 1928 exempted dividends of preferred stock from taxation. Helvering v. Cowran, ante p. 238. P. 250.

2. An appellee cannot, without a cross-appeal, attack the judgment appealed from. This rule applies to a decision of the Board of Tax Appeals. P. 250.

88 F.2d 3 affirmed.

Certiorari, 301 U.S. 677, to review a judgment affirming in part and reversing in part a decision of the Board of Tax Appeals.

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Chicago: U.S. Supreme Court, "Syllabus," Helvering v. Pfeiffer, 302 U.S. 247 (1937) in 302 U.S. 247 302 U.S. 248. Original Sources, accessed January 23, 2020, http://www.originalsources.com/Document.aspx?DocID=47XW9KCVF2ZU7SF.

MLA: U.S. Supreme Court. "Syllabus." Helvering v. Pfeiffer, 302 U.S. 247 (1937), in 302 U.S. 247, page 302 U.S. 248. Original Sources. 23 Jan. 2020. www.originalsources.com/Document.aspx?DocID=47XW9KCVF2ZU7SF.

Harvard: U.S. Supreme Court, 'Syllabus' in Helvering v. Pfeiffer, 302 U.S. 247 (1937). cited in 1937, 302 U.S. 247, pp.302 U.S. 248. Original Sources, retrieved 23 January 2020, from http://www.originalsources.com/Document.aspx?DocID=47XW9KCVF2ZU7SF.