Legal Opinion
McDonald v. Commissioner
Supreme Court of the United States
Decided December 4, 1944No. 36PublishedCited by 216 opinions
1Opinion of the CourtJustice Frankfurter
announced the conclusion and judgment of the Court, and an opinion in which the
Chief Justice, Mr. Justice Roberts and Mr. Justice Jackson concur.
This is a controversy concerning a deficiency in petitioner’s income tax for 1939.
In December 1938, the Governor of Pennsylvania appointed petitioner to serve an unexpired term as Judge of the Court of Common Pleas of Luzerne County. Under Pennsylvania law such an interim judgeship is filled for a full term at the next election. McDonald accepted this temporary appointment with the understanding that he would contest both the primary and general…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Helvering v. GowranSupreme Court of the United States · 1937
- Dobson v. CommissionerSupreme Court of the United States · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by216 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
211 more not listed; retrieve them via the Exa API.