Case Name: Old Mission Portland Cement Co. v. Helvering, Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1934-10-08
Citations: 293 U.S. 544
Docket Number: No. 107
Parties: Old Mission Portland Cement Co. v. Helvering, Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 293
Pages: 544–544

Head Matter:
No. 107.
Old Mission Portland Cement Co. v. Helvering, Commissioner of Internal Revenue.
October 8, 1934.
Mr. George E. H. Goodner for petitioner. Solicitor General Biggs, Assistant Attorney General Wide-man, Miss Helen R. Carloss, and Messrs. Erwin N. Gris-wold and James W. Morris for respondent.

Opinion:
Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit granted limited to the question of the right of the taxpayer to deductions (a) on account of amortization of bond discount and (b) on account of contributions to the San Francisco Community Chest.