Helvering v. Northwest Steel Rolling Mills, Inc.

Supreme Court of the United States · Decided 1940-11-12

Cited by 338 later decision(s) in our corpus · see the citation network in Lexace

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Mr. Justice Brack delivered the opinion of the Court. Respondent corporation, because of a previously existing deficit, was prohibited by state law 1 from distributing *48 as dividends its profits earned in 1936. Notwith…

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