Helvering v. Gerhardt
Supreme Court of the United States
1Opinion of the Court 1
304 U.S. 405 (1938)
HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
GERHARDT.[*]
No. 779.
Supreme Court of United States.
Argued April 7, 8, 1938.
Decided May 23, 1938.
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT.
Assistant Solicitor General Bell, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key, Berryman Green and Warner W. Gardner were on the brief, for petitioner.
Mr. Julius Henry Cohen, with whom Mr. Austin J. Tobin was on the brief, for respondents.
Mr. Henry Epstein, Solicitor General of New York, argued the cause on behalf of…
Also in this document: Opinion of the Court · Stone; Concurrence; Dissent.
2Cases cited51 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Butchers' Benevolent Ass'n v. Crescent City Live-Stock Landing & Slaughter-House Co.Supreme Court of the United States · 1873
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
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3Cited by1 opinion
- City & County of San Francisco v. Regents of the University of CaliforniaCalifornia Court of Appeal · 2017