Helvering v. R.J. Reynolds Tobacco Co.
E60565
United States Supreme Court case
case involving stock transactions
corporate tax case
federal tax case
Helvering v. R.J. Reynolds Tobacco Co. is a 1930s U.S. Supreme Court case that addressed federal tax treatment of corporate stock transactions involving the R.J. Reynolds Tobacco Company.
Statements (30)
| Predicate | Object |
|---|---|
| instanceOf |
United States Supreme Court case
→
case involving stock transactions → corporate tax case → federal tax case → |
| areaOfLaw |
corporate taxation
→
federal income tax → securities and stock transactions → tax law → |
| branchOfGovernment |
judicial branch of the United States
→
|
| citationJurisdiction |
United States Reports
→
|
| country |
United States
→
|
| court |
Supreme Court of the United States
→
|
| decadeDecided |
1930s
→
|
| involves |
Internal Revenue Service
→
R.J. Reynolds Tobacco Company stock → |
| jurisdiction |
United States federal law
→
|
| languageOfRecord |
English
→
|
| legalIssue |
interpretation of federal tax statutes as applied to corporate stock transactions
→
whether certain corporate stock transactions produce taxable income or deductible loss → |
| litigant |
Guy T. Helvering
→
R.J. Reynolds Tobacco Company → |
| namedAfter |
Guy T. Helvering
→
R.J. Reynolds Tobacco Company → |
| partyRoleOfHelvering |
Commissioner of Internal Revenue
→
|
| relatedField |
accounting for stock transactions
→
corporate finance → federal tax administration → |
| subjectMatter |
federal tax treatment of corporate stock transactions
→
income tax characterization of gains or losses from stock transactions → tax consequences of corporate dealings in its own stock → |
Referenced by (1)
| Subject (surface form when different) | Predicate |
|---|---|
|
Guy T. Helvering
→
|
notableWork |