Helvering v. Union Pacific Railroad

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “difference between the capital realized and par value ... must be added to the aggregate coupon payments in order to arrive at the total interest paid.”
• commissions paid out on the sale of securities

Source: CourtListener parenthetical corpus (CC0).