Case Name: Helvering, Commissioner of Internal Revenue, v. Center Investment Co.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-04-22
Citations: 309 U.S. 639
Docket Number: No. 768
Parties: Helvering, Commissioner of Internal Revenue, v. Center Investment Co.
Judges: 
Reporter: United States Reports
Volume: 309
Pages: 639–639

Head Matter:
No. 768.
Helvering, Commissioner of Internal Revenue, v. Center Investment Co.
April 22, 1940.
Solicitor General Biddle for petitioner.
Mr. D. G. Eggerman for respondent.

Opinion:
Per.Cwriam:
The petition for writ of certiorari is granted. The judgment is reversed and the cause is remanded to the Circuit Court of Appeals with directions to remand to the Board of Tax Appeals for findings in the light of the principles established in Helvering v. Bruun, ante, p. 461, and for findings and decision on the other questions left undetermined by the Board.