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Dulin v. Commissioner of Internal Revenue (1934)
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Twenty-First Amendment
Section 1 The to the Constitution of the United States is hereby repealed. Section 2 The transportation or importation into any State, Territory, or possession of the United States for delivery or use therein of intoxicating liquors, in violation of the laws thereof, is hereby prohibited. Section 3 This article shall be inoperative unless it shall have been ratified as an amendment to the...
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...
Welch v. Commissioner (1933)
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Twentieth Amendment
Section 1 The terms of the President and Vice President shall end at noon on the 20th day of January, and the terms of Senators and Representatives at noon on the 3d day of January, of the years in which such terms would have ended if this article had not been ratified; and the terms of their successors shall then begin. Section 2 The Congress shall assemble at least once in every year, and such...
Welch v. Commissioner (1932)
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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...
Cooper v. United States (1930)
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Rickard v. Commissioner of Internal Revenue (1929)
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