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Welch v. Helvering (1933)

WELCH v. HELVERING, Commissioner of Internal Revenue. Supreme Court of the United States 290 U.S. 111, 54 S.Ct. 8, 78 L.Ed. 212, 3 USTC P 1164, 12 A.F.T.R. 1456, 1933-2 C.B. 112 (Cite as: 290 U.S. 111, 54 S.Ct. 8) No. 33. Argued October 19, 1933. Decided November 6, 1933. On Writ of Certiorari to the Circuit Court of Appeals for the Eighth Circuit. Messrs. Edward S. Stringer, Thomas D...

Cohan v. Commissioner of Internal Revenue (1930)

GEORGE M. COHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Circuit Court of Appeals, Second Circuit 39 F.2d 540, 2 USTC P489, 8 A.F.T.R. 10,552 No. 114. March 3, 1930. Appeal from the United States Board of Tax Appeals. Petition by George M. Cohan to review a decision of the Board of Tax Appeals fixing the petitioner’s income taxes from January 1, 1918, to June 30, 1923...

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