1. Minnesota Tea Co. v. Helvering, No. 106, SUPREME COURT OF THE UNITED STATES, December 16, 1937, Argued , January 17, 1938, Decided
OVERVIEW: The delivery of an amount by a corporation to its stockholders, an equal sum thereafter being applied by them for payment of the corporation's debts in pursuance of a resolution, was not a distribution within the meaning of the Revenue Act of 1928.
If you are not a registered lexisONE® Community user, you will be asked to register.
Registration is free.
