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Legal Opinion

Helvering v. Mitchell

Supreme Court of the United States

Decided March 7, 1938No. 324PublishedCited by 1,142 opinions

1Opinion of the Court 1

303 U.S. 391 (1938)

HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

MITCHELL.

No. 324.

Supreme Court of United States.

Argued January 14, 1938.

Decided March 7, 1938.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT.

Mr. Edward S. Greenbaum, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and Lucius A. Buck were on the brief, for petitioner.

Mr. William Wallace for respondent.

2Opinion of the Court · BrandeisJustice Brandeis

Revenue Act of 1928, c. 852, § 293, 45 Stat. 791, provides, in dealing with assessment of deficiencies in income tax returns:

"(b) Fraud. — If any part of any deficiency…

3Cases cited73 opinions

  1. Boyd v. United StatesSupreme Court of the United States · 1886
  2. United States v. MurdockSupreme Court of the United States · 1934
  3. Fong Yue Ting v. United StatesSupreme Court of the United States · 1893
  4. Ng Fung Ho v. WhiteSupreme Court of the United States · 1922
  5. United States Ex Rel. Bilokumsky v. TodSupreme Court of the United States · 1923

68 more not listed; retrieve them via the Exa API.

4Cited by1,142 opinions

  1. Sedima, S. P. R. L. v. Imrex Co.Supreme Court of the United States · 1985
  2. United States v. HalperSupreme Court of the United States · 1989
  3. Spies v. United StatesSupreme Court of the United States · 1943
  4. Flemming v. NestorSupreme Court of the United States · 1960
  5. United States v. WilsonSupreme Court of the United States · 1975

1,137 more not listed; retrieve them via the Exa API.

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