Helvering v. National Grocery Co.

Supreme Court of the United States · Decided 1938-05-16

Cited by 803 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Mr. Justice Brandeis delivered the opinion of the Court. National Grocery Company is a New Jersey corporation, which operates chain stores. Since 1911 it has had $200,000 capital stock, all owned beneficially by Henry Kohl. In the year ending January 31, 1931, the corporation’s books showed a net profit of $682,850.38, after paying $104,000 to Kohl as salary…

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