Helvering v. R. J. Reynolds Tobacco Co.

Supreme Court of the United States · Decided 1939-01-30

Cited by 391 later decision(s) in our corpus · see the citation network in Lexace

Open in Lexace · Ask the AI about this case

From the opinion

Mr. Justice Roberts delivered the opinion of the Court. The sole question for decision is whether gain accruing to a corporation consequent on the purchase and re *112 sale of its own shares constitutes gross income within the meaning of § 22 (a) of the Revenue Act of 1928. <a…

Read the full opinion (source) ↗


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.