Legal Opinion
Helvering v. Therrell
Supreme Court of the United States
Decided February 28, 1938No. Nos. 128, 129, 287, 597PublishedCited by 55 opinions
1Opinion of the CourtJustice McReynolds
Has the Federal Government power to tax compensation paid to attorneys and others out of corporate assets for necessary services rendered about the liquidation of an insolvent corporation by a state officer proceeding as required by her statutes?
The opinions below state the essential facts—not in dispute; make adequate references to the relevant statutory provisions; and cite numerous authorities.
No. 128.
Under Florida statutes when a bank becomes insolvent “The State Comptroller may appoint a liquidator [subject to dismissal] to take charge of the assets and affairs of such bank . . . [who,]…
2Cases cited13 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Veazie Bank v. FennoSupreme Court of the United States · 1869
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3Cited by55 opinions
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Oklahoma v. United States Civil Service CommissionSupreme Court of the United States · 1947
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
50 more not listed; retrieve them via the Exa API.