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Citation: 293 U.S. 214

1. Helvering v. Powers, No. 17, SUPREME COURT OF THE UNITED STATES, October 12, 15, 1934, Argued , December 3, 1934, Decided

OVERVIEW: The trustees, appointed by the governor to manage a railway company, were not exempt from the imposition of federal income tax because the enterprise was one in which the state deviated from its usual governmental functions.


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