1. Helvering v. Lerner Stores Corp., No. 248, SUPREME COURT OF THE UNITED STATES, December 11, 1941, Argued , December 22, 1941, Decided
OVERVIEW: Provisions of Revenue Act of 1935, setting method for computing excess profits tax, did not constitute unlawful delegation of legislative authority where taxpayer's choice as to capital stock's value in computing tax did not affect anyone but itself.
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