Legal Opinion
Helvering v. Pfeiffer
Supreme Court of the United States
Decided December 6, 1937No. 29PublishedCited by 66 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
This case presents questions of income taxation applicable to stock dividends.
In 1931, Annie M. Pfeiffer, a holder of common stock in William R. Warner Corporation, received as a dividend thereon 6,291% shares of its preferred stock. She also received from the corporation in that year $200,000 cash in exchange for 2,000 shares of its preferred stock which she had received as a dividend in 1928. In her income tax return for 1931, she did not include as taxable income either the preferred stock or the $200,000 cash. She did not include the…
2Cases cited11 opinions
- United States & Interstate Commerce Commission v. American Railway Express Co.Supreme Court of the United States · 1924
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Morley Construction Co. v. Maryland Casualty Co.Supreme Court of the United States · 1937
- Mount Pleasant v. BeckwithSupreme Court of the United States · 1880
- Helvering v. SalvageSupreme Court of the United States · 1936
6 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Penfield Co. v. Securities & Exchange CommissionSupreme Court of the United States · 1947
- El Paso Natural Gas Co. v. NeztsosieSupreme Court of the United States · 1999
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Jennings v. StephensSupreme Court of the United States · 2015
- In Re Edward R. Fitzsimmons, Debtor. Edward R. Fitzsimmons v. Edward M. Walsh, Trustee, and Official Creditors' CommitteeCourt of Appeals for the Ninth Circuit · 1984
61 more not listed; retrieve them via the Exa API.