Helvering v. Union Pacific Railroad

Supreme Court of the United States · Decided 1934-12-03

Cited by 108 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Mr. Justice Stone delivered the opinion of the Court. Prior to 1913 respondent, directly or through a subsidiary corporation, sold three issues of bonds, all maturing at dates subsequent to 1923. All were sold at a discount and petitioner paid or allowed to bankers an additional amount as commissions for marketing the bonds. The commissions and discounts, am…

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