Legal Opinion
Helvering v. Estate of Enright
Supreme Court of the United States
Decided March 31, 1941No. 436PublishedCited by 114 opinions
1Opinion of the CourtJustice Reed
Certiorari was granted to review the judgment below 1 because of a conflict between it and Pfaff v. Commissioner 2 in the Second Circuit. The issue is whether § 42 of the Revenue Act of 1934 3 permits the inclusion, as accruable items, in a decedent’s gross income for the period ending with his death, of his share of the profits earned, but not yet received, of a partnership, when both the decedent and the partnership reported income on a cash receipts and disbursements basis.
Respondents are the executors of John M. Enright, an attorney and member of a law partnership in New Jersey. Both Mr.…
2Cases cited9 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Bull v. United StatesSupreme Court of the United States · 1935
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Keokee Consolidated Coke Co. v. TaylorSupreme Court of the United States · 1914
- Rosenthal v. New YorkSupreme Court of the United States · 1912
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3Cited by114 opinions
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Eder v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- O'Daniel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Estate of Helen Davison, Deceased, First National Bank of Arizona v. United StatesCourt of Appeals for the First Circuit · 1961
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