Legal Opinion
Griffiths v. Commissioner
Supreme Court of the United States
Decided December 18, 1939No. 49PublishedCited by 444 opinions
1Opinion of the CourtJustice Frankfurter
The case is here to review a decision of the Circuit Court of Appeals, for the Seventh Circuit, 103 F. 2d 110, reversing an order of the Board of Tax Appeals, 37, B. T. A. 314, which had overruled a deficiency assessment by the Commissioner of Internal Revenue in petitioner’s income tax return for 1933. We granted certiorari, post, p. 531, because of an alleged conflict between the decision below and that of the Circuit Court of Appeals for the Second Circuit in Smith v. Higgins, 102 F. 2d 456; post, p. 473.
The facts are undisputed, and, for purposes of our decision, may be thus abridged: In…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Smith v. HigginsCourt of Appeals for the Second Circuit · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by444 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Dobson v. CommissionerSupreme Court of the United States · 1944
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- United States v. SilkSupreme Court of the United States · 1947
439 more not listed; retrieve them via the Exa API.