UNITED STATES SUPREME COURT DECISIONS ON-LINE
HELVERING V. PFEIFFER, 302 U. S. 247 (1937)
302 U. S. 247U.S. Supreme Court
Helvering v. Pfeiffer, 302 U.S. 247 (1937)
Helvering v. Pfeiffer
No. 29
Argued October 22, 1937
Decided December 6, 1937
302 U.S. 247
Syllabus
1. Section 115(f) of the Revenue Act 1928 exempted dividends of preferred stock from taxation. Helvering v. Cowran, ante p. 302 U. S. 238. P. 302 U. S. 250.
2. An appellee cannot, without a cross-appeal, attack the judgment appealed from. This rule applies to a decision of the Board of Tax Appeals. P. 302 U. S. 250.
88 F.2d 3 affirmed.
Certiorari, 301 U.S. 677, to review a judgment affirming in part and reversing in part a decision of the Board of Tax Appeals. clubjuris