293 U.S. 95 - British-American Tobacco Company v. T Helvering
293 US 95 British-American Tobacco Company v. T Helvering
293 U.S. 95
55 S.Ct. 55
76 L.Ed. 218
BRITISH-AMERICAN TOBACCO COMPANY, Limited, Petitioner,
v.
Guy T. HELVERING, Commissioner of Internal Revenue.
No. 24.
Supreme Court of the United States
Argued Oct. 11, 1934.
November 5, 1934
Messrs. John H. Jackson, of New York City, and H. H. Shelton, of Washington, D.C., for petitioner.
The Attorney General and Mr. Angus D. MacLean, Asst. Sol. Gen., of Washington, D.C., for respondent.
Mr. Justice SUTHERLAND delivered the opinion of the Court.
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This is a companion case to No. 10 (Helvering v. Stockholms Enskilda Bank, 293 U.S. 84, 55 S.Ct. 50, 79 L.Ed. 211), just decided. The facts, although differing in detail, are in substance the same. The same questions are involved. The court below reversed the Board of Tax Appeals for reasons substantially similar to those we have just expressed in No. 10 (C.C.A.) 69 F. (2d) 528. Upon the authority of No. 10, the judgment below is
Affirmed.