Germantown Trust Co. v. Commissioner

Supreme Court of the United States · Decided 1940-02-26

Cited by 185 later decision(s) in our corpus · see the citation network in Lexace

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*305 Mr. Justice Roberts delivered the opinion of the Court. This case involves the construction and application of provisions of the Revenue Act of 1926, as amended by that of 1934, and of the Revenue Act of 1932, relating to the venue of proceedings to review a decision of the Board…

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