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Bus & Transport Securities Corp. v. Helvering, 296 U.S. 391 (1935)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Bus & Transport Securities Corp. v. Helvering, 296 U.S. 391 (1935)
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Bus & Transport Securities Corp. v. Helvering No. 490 Argued November 20, 1935 Decided December 16, 1935 296 U.S. 391
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
A corporation transferred shares of stock which it owned to another corporation in exchange for shares of stock which the latter owned, neither party to the exchange acquiring any definite immediate interest in the other. Held, not a reorganization within § 112 of the Revenue Act of 1928. P. 393.
79 F.2d 509 affirmed.
Certiorari to review a judgment affirming a decision of the Board of Tax Appeals which sustained an order determining a deficiency in income tax.
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Chicago:
U.S. Supreme Court, "Syllabus," Bus & Transport Securities Corp. v. Helvering, 296 U.S. 391 (1935) in 296 U.S. 391 296 U.S. 392. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=F6NEBPH429MRTSF.
MLA:
U.S. Supreme Court. "Syllabus." Bus & Transport Securities Corp. v. Helvering, 296 U.S. 391 (1935), in 296 U.S. 391, page 296 U.S. 392. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=F6NEBPH429MRTSF.
Harvard:
U.S. Supreme Court, 'Syllabus' in Bus & Transport Securities Corp. v. Helvering, 296 U.S. 391 (1935). cited in 1935, 296 U.S. 391, pp.296 U.S. 392. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=F6NEBPH429MRTSF.
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