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HELVERING V. CHICAGO STOCK YARDS CO., 318 U. S. 693 (1943)
U.S. Supreme Court
Helvering v. Chicago Stock Yards Co., 318 U.S. 693 (1943)
Helvering v. Chicago Stock Yards Co.
Argued March 9, 10, 1943
Decided April 12, 1943
318 U.S. 693
The conclusion of the Board of Tax Appeals that the taxpayer corporation was "availed of" for the purpose of preventing the imposition of surtax upon its stockholders, through the medium of accumulation of its profits within the meaning of § 104 of the Revenue Acts of 1928 and 1932, imposing in such case a 50% additional tax was supported by substantial evidence, and should not have been disturbed on appeal. P. 318 U. S. 702.
129 F.2d 937 reversed.
Certiorari, 317 U.S. 619, to review the reversal of a decision of the Board of Tax Appeals, 41 B.T.A. 590, sustaining the determination of a deficiency in income tax.
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