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British-American Tobacco Company v. Commissioner/Opinion of the Court

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



This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).