Legal Opinion
Helvering v. Reynolds
Supreme Court of the United States
Decided May 26, 1941No. 684Published
1Opinion of the Court 1
313 U.S. 428 (1941)
HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
REYNOLDS.
No. 684.
Supreme Court of United States.
Argued April 30, May 1, 1941.
Decided May 26, 1941.
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FOURTH CIRCUIT.
Mr. Thomas I. Emerson, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Newton K. Fox were on the brief, for petitioner.
Mr. J. Gilmer Korner, Jr. (with whom Mr. H.G. Hudson was on the brief) and Mr. Erwin N. Griswold for respondent.
Messrs. Orville Smith and Erwin N. Griswold filed a brief, as amici curiae, urging…
Also in this document: Opinion of the Court · Douglas.
2Cases cited23 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Brewster v. GageSupreme Court of the United States · 1930
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
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