Haggar Co v. Helvering, No. 176
| Court | United States Supreme Court |
| Writing for the Court | STONE |
| Citation | 84 L.Ed. 340,60 S.Ct. 337,308 U.S. 389 |
| Parties | HAGGAR CO. v. HELVERING, Com'r of Internal Revenue |
| Decision Date | 02 January 1940 |
| Docket Number | No. 176 |
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213 practice notes
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Rosado v. Wyman, No. 69 Civ. 355.
...(1965); United States v. American Trucking Ass'n, Inc., 310 U.S. 534, 543, 60 S.Ct. 1059, 84 L.Ed. 1345 (1940); Haggar Co. v. Helvering, 308 U.S. 389, 394, 60 S.Ct. 337, 84 L.Ed. 340 (1940). See cases collected in Williams v. Dandridge, 297 F. Supp. 450 (D.Md.1969) (supplemental opinion). A......
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Arenas v. United States, No. 12356.
...67, 67 L.Ed. 199. And see, United States v. Katz, 1926, 271 U.S. 354, 359, 46 S.Ct. 513, 70 L.Ed. 986; Haggar Company v. Helvering, 1940, 308 U.S. 389, 394, 60 S.Ct. 337, 84 L.Ed. 340; United States v. American Trucking Ass'ns, 1940, 310 U.S. 534, 543, 60 S.Ct. 1059, 84 L.Ed. 1345. "Ambigui......
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Alt. Carbon Res., LLC v. United States, No. 15-155T
...to mean a net production of energy is consistent with the purpose of the alternative fuel mixture credit. See Haggar Co. v. Helvering, 308 U.S. 389, 394 (1940) ("All statutes must be construed in the light of their purpose. A literal reading of them which would lead to absurd results is to ......
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Stephens v. Astrue, Civil No. SKG-05-2574.
...an outcome that can truly be characterized as absurd". Hillman v. I.R.S., 263 F.3d 338, 342 (4th Cir. 2001). See Haggar Co. v. Helvering, 308 U.S. 389, 394, 60 S.Ct. 337, 84 L.Ed. 340 (1940) ("All statutes must be construed in the light of their purpose. A literal reading of them which woul......
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216 cases
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Rosado v. Wyman, No. 69 Civ. 355.
...(1965); United States v. American Trucking Ass'n, Inc., 310 U.S. 534, 543, 60 S.Ct. 1059, 84 L.Ed. 1345 (1940); Haggar Co. v. Helvering, 308 U.S. 389, 394, 60 S.Ct. 337, 84 L.Ed. 340 (1940). See cases collected in Williams v. Dandridge, 297 F. Supp. 450 (D.Md.1969) (supplemental opinion). A......
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Hattaway v. United States, No. 19228.
...Paint & Varnish Works v. Nu-Enamel Corp., 1938, 305 U.S. 315, 333, 59 S.Ct. 191, 83 L.Ed. 195; Haggar Co. v. Helvering, 1940, 308 U.S. 389, 394, 60 S.Ct. 337, 84 L.Ed. 340: Lau Ow Bew v. United States, 1892, 144 U.S. 47, 59, 12 S.Ct. 517, 36 L.Ed. 11 Couching the problem (or the result)......
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Arenas v. United States, No. 12356.
...67, 67 L.Ed. 199. And see, United States v. Katz, 1926, 271 U.S. 354, 359, 46 S.Ct. 513, 70 L.Ed. 986; Haggar Company v. Helvering, 1940, 308 U.S. 389, 394, 60 S.Ct. 337, 84 L.Ed. 340; United States v. American Trucking Ass'ns, 1940, 310 U.S. 534, 543, 60 S.Ct. 1059, 84 L.Ed. 1345. "Am......
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Alt. Carbon Res., LLC v. United States, No. 15-155T
...to mean a net production of energy is consistent with the purpose of the alternative fuel mixture credit. See Haggar Co. v. Helvering, 308 U.S. 389, 394 (1940) ("All statutes must be construed in the light of their purpose. A literal reading of them which would lead to absurd results i......
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2 books & journal articles
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Practical advice on current issues.
...is "the return" for purposes of Sec. 6501(a) or 6511(a). Previously, in CCA 200645019, the Chief Counsel primarily relied on Haggar Co., 308 U.S. 389 (1940), in determining that the superseding return is considered "the return."The Supreme Court in Haggar ruled that the amended return would......
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A guide to changing previously filed partnership returns.
...return or AAR electronically. (15.) Regs. Sec. 301.6241-1(a)(7). (16.) The legal basis for superseding returns is found in Haggar Co., 308 U.S. 389 (1940) (the Supreme Court held that "[a] timely amended return Is as much a 'first return'... as is a single return filed by the (17.) Rev. Pro......