Douglas v. Commissioner
Supreme Court of the United States
1Opinion of the Court 1
322 U.S. 275 (1944)
DOUGLAS
v.
COMMISSIONER OF INTERNAL REVENUE.
Nos. 130 AND 131.
Supreme Court of United States.
Argued March 7, 1944.
Decided May 15, 1944.
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT.[*]
Mr. Kimball B. DeVoy, with whom Messrs. James E. O'Brien and Thomas P. Helmey were on the brief, for petitioners.
Miss Helen R. Carloss, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and Valentine Brookes were on the brief, for respondent.
Messrs. F.G. Davidson, Jr., Theodore L. Harrison, J. Donald Rawlings, and W.A.…
Also in this document: Opinion of the Court · Reed; Dissent.
2Cases cited26 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Higgins v. SmithSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
21 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. EngleSupreme Court of the United States · 1984
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Commissioner v. MunterSupreme Court of the United States · 1947
- O'Meara v. CommissionerUnited States Tax Court · 1947
37 more not listed; retrieve them via the Exa API.