First Chrold Corp. v. Commissioner, 306 U.S. 117 (1939)

Name: First Chrold Corp. v. Commissioner, 306 U.S. 117 (1939) - Syllabus
Author: U.S. Supreme Court

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 306 U.S. 110, click here.

First Chrold Corp. v. Commissioner

No. 35

Argued January 6, 1939
Decided January 30, 1939
306 U.S. 117

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE THIRD CIRCUIT

Syllabus

Decided on the authority of Helvering v. R. J. Reynolds Tobacco Co., ante, p. 110.

97 F.2d 22 reversed.

Certiorari, 305 U.S. 589, to review the affirmance of a decision of the Board of Tax Appeals sustaining a determination of deficiency in income tax.

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Chicago: U.S. Supreme Court, "Syllabus," First Chrold Corp. v. Commissioner, 306 U.S. 117 (1939) in 306 U.S. 117 Joint_306 U.S. 118. Original Sources, accessed May 6, 2025, http://www.originalsources.com/Document.aspx?DocID=9SPVCWLDEGFQ68X.

MLA: U.S. Supreme Court. "Syllabus." First Chrold Corp. v. Commissioner, 306 U.S. 117 (1939), in 306 U.S. 117, page Joint_306 U.S. 118. Original Sources. 6 May. 2025. http://www.originalsources.com/Document.aspx?DocID=9SPVCWLDEGFQ68X.

Harvard: U.S. Supreme Court, 'Syllabus' in First Chrold Corp. v. Commissioner, 306 U.S. 117 (1939). cited in 1939, 306 U.S. 117, pp.Joint_306 U.S. 118. Original Sources, retrieved 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=9SPVCWLDEGFQ68X.

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