Legal Opinion
Helvering v. Powers
Supreme Court of the United States
Decided December 3, 1934No. 17PublishedCited by 169 opinions
1Opinion of the CourtChief Justice Hughes
The question presented is whether the compensation of the members of the Board of Trustees of the Boston Elevated Railway Company is constitutionally exempt from the imposition of a federal income tax. Immunity is sought upon the ground that the trustees are officers of the Commonwealth of Massachusetts and instrumentalities of its government. The Circuit Court of Appeals, reversing the decision of the Board of Tax Appeals, held in favor of the exemption. 26 B. T. A. 1381; 68 F. (2d) 634. We granted a writ of certiorari. 292 U. S. 620.
Chapter 159 of the Massachusetts Special Acts, 1918,…
2Cases cited15 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Murray v. Wilson Distilling Co.Supreme Court of the United States · 1909
- United States v. HartwellSupreme Court of the United States · 1868
- South Carolina v. United StatesSupreme Court of the United States · 1905
10 more not listed; retrieve them via the Exa API.
3Cited by169 opinions
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
- United States v. CaliforniaSupreme Court of the United States · 1936
- Helvering v. GerhardtSupreme Court of the United States · 1938
- South Carolina v. BakerSupreme Court of the United States · 1988
- Massachusetts v. United StatesSupreme Court of the United States · 1978
164 more not listed; retrieve them via the Exa API.