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HELVERING V. PFEIFFER, 302 U. S. 247 (1937)

U.S. Supreme Court

Helvering v. Pfeiffer, 302 U.S. 247 (1937)

Helvering v. Pfeiffer

No. 29

Argued October 22, 1937

Decided December 6, 1937

302 U.S. 247


1. Section 115(f) of the Revenue Act 1928 exempted dividends of preferred stock from taxation. Helvering v. Cowran, ante p. 302 U. S. 238. P. 302 U. S. 250.

2. An appellee cannot, without a cross-appeal, attack the judgment appealed from. This rule applies to a decision of the Board of Tax Appeals. P. 302 U. S. 250.

88 F.2d 3 affirmed.

Certiorari, 301 U.S. 677, to review a judgment affirming in part and reversing in part a decision of the Board of Tax Appeals.

Page 302 U. S. 248

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