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HELVERING V. FRIED, 299 U. S. 175 (1936)

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U.S. Supreme Court

Helvering v. Fried, 299 U.S. 175 (1936)

Helvering v. Fried

No. 186

Argued November 17, 1936

Decided December 7, 1936*

299 U.S. 175

Syllabus

A "Specialist" on the floor of the New York Stock Exchange held, on the facts stipulated, to be a "dealer in securities" within the meaning of Art. 105, Treasury Regulations 74, entitled to inventory securities for income tax purposes at market value. P. 299 U. S. 176.

83 F.2d 193 affirmed.

Certiorari to review the reversal of a decision of the Board of Tax Appeals, 31 B.T.A. 638, sustaining deficiency income tax assessments.





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