Legal Opinion
Helvering v. Canfield
Supreme Court of the United States
Decided January 15, 1934No. Nos. 158, 212PublishedCited by 53 opinions
1Opinion of the CourtChief Justice Hughes
These cases present the question of the construction of the following provisions of § 201 of the Revenue Act of 1921, 42 Stat. 228:
“ Sec. 201. (a) That the term ‘ dividend when used' in this title . . . means any distribution made by a corporation' to its shareholders or members, whether in cash or in other property, out of its earnings or profits accumulated since February 28, 1913, ....
“(b) For the purposes of this Act every distribution is made out of earnings or profits, and from the piost recently, accumulated earnings or profits, to the extent of' such earnings or profits accumulated…
2Cases cited7 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Lynch v. HornbySupreme Court of the United States · 1918
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
- Lucas v. AlexanderSupreme Court of the United States · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Foster v. United StatesSupreme Court of the United States · 1938
- R. D. Merrill Co. v. CommissionerUnited States Tax Court · 1945
- Fullerton Oil Co. v. JohnsonCalifornia Supreme Court · 1934
- City National Bank of Clinton v. IOWA STATE TAX COM'NSupreme Court of Iowa · 1960
48 more not listed; retrieve them via the Exa API.