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Helvering v New York Trust Co   flag  45

292 US 455; 78 L Ed 1361; 54 SCt 806
United States Supreme Court
United States
28th May, 1934

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
United States v American Trucking Ass'ns 310 US 534; 84 L Ed 2d 1345; 84 L Ed 1345; 60 SCt 1059 United States Supreme Court United States 27 May 1940 WorldLII flag 539
Helvering v Gowran 302 US 238; 82 L Ed 224; 58 SCt 154 United States Supreme Court United States 6 Dec 1937 WorldLII flag 301
United States ex rel Marcus v Hess 317 US 537; 87 L Ed 443; 63 SCt 379; 87 L Ed 2d 443 United States Supreme Court United States 1 Mar 1943 WorldLII flag 216
Commissioner of Internal Revenue v P G Lake, Inc 356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743 United States Supreme Court United States 19 May 1958 WorldLII flag 137
Higgins v Commissioner 312 US 212; 85 L Ed 783; 61 SCt 475 United States Supreme Court United States 3 Mar 1941 WorldLII flag 111
Estate of Sanford v Commissioner 308 US 39; 84 L Ed 20; 60 SCt 51 United States Supreme Court United States 4 Dec 1939 WorldLII flag 107
United States v Stewart 311 US 60; 85 L Ed 40; 61 SCt 102 United States Supreme Court United States 16 Dec 1940 WorldLII flag 101
Hanover Bank v Commissioner 369 US 672; 8 L Ed 2d 187; 82 SCt 1080 United States Supreme Court United States 21 May 1962 WorldLII flag 62
Lusthaus v Commissioner 327 US 293; 90 L Ed 679; 66 SCt 539 United States Supreme Court United States 25 Feb 1946 WorldLII flag 61
Haggar Co v Helvering 308 US 389; 84 L Ed 340; 60 SCt 337 United States Supreme Court United States 20 Apr 1940 WorldLII flag 60
Biddle v Commissioner 302 US 573; 82 L Ed 431; 58 SCt 379 United States Supreme Court United States 10 Jan 1938 WorldLII flag 33
Thompson v Clifford 408 F2d 154; 132 USApp DC 351 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 13 Dec 1968 WorldLII flag 31
Helvering v Morgan's, Inc 293 US 121; 79 L Ed 232; 55 SCt 60 United States Supreme Court United States 5 Nov 1934 WorldLII flag 31
Watt v Western Nuclear, Inc 462 US 36; 76 L Ed 2d 400; 103 SCt 2218 United States Supreme Court United States 6 Jun 1983 WorldLII flag 25
Weller v Commissioner of Internal Revenue 270 F2d 294 United States Court of Appeals, Third Circuit United States 9 Sep 1959 WorldLII flag 25
March v United States 506 F2d 1306; 165 USApp DC 267 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 12 Nov 1974 WorldLII flag 23
Department Specialty Store Employees' Union Local Rcia v A Brown 284 F2d 619 United States Court of Appeals, Ninth Circuit United States 15 Nov 1960 WorldLII flag 19
McFeely v Commissioner 296 US 102; 80 L Ed 83; 56 SCt 54 United States Supreme Court United States 11 Nov 1935 WorldLII flag 18
Estate of Cowser v Commissioner 736 F2d 1168 United States Court of Appeals, Seventh Circuit United States 13 Jun 1984 WorldLII flag 13
Pomeroy Cooperative Grain Co v Commissioner of International Revenue 288 F2d 326 United States Court of Appeals, Eighth Circuit United States 20 Mar 1961 WorldLII flag 11
Diggs v Commissioner of Internal Revenue 281 F2d 326 United States Court of Appeals, Second Circuit United States 4 Dec 1959 WorldLII flag 11
Sims v United States 252 F2d 434 United States Court of Appeals, Fourth Circuit United States 21 Nov 1957 WorldLII flag 11
City Bank Farmers Trust Co v Helvering 313 US 121; 85 L Ed 1227; 61 SCt 896 United States Supreme Court United States 28 Apr 1941 WorldLII flag 11
Miller v Commissioner of Internal Revenue 327 F2d 846 United States Court of Appeals, Second Circuit United States 21 Nov 1963 WorldLII flag 10
Stubbs Overbeck Associates Inc v United States 445 F2d 1142 United States Court of Appeals, Fifth Circuit United States 25 Jun 1971 WorldLII flag 9
Xerox Corporation v United States 41 F3d 647; 74 AFTR2d 94-7097 United States Court of Appeals, Federal Circuit United States 7 Feb 1995 WorldLII flag 8
Minnesota Spannaus v R Hoffman 543 F2d 1198 United States Court of Appeals, Eighth Circuit United States 28 Oct 1976 WorldLII flag 8
Bookwalter v H R Brecklein 357 F2d 78 United States Court of Appeals, Eighth Circuit United States 1 Mar 1966 WorldLII flag 8
David a Gitlitz; Louise a Gitlitz, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee and Philip D Winn; Eleanor G Winn, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 182 F3d 1143 United States Court of Appeals, Tenth Circuit United States 6 Jul 1999 WorldLII flag 7
Pomper v United States 196 F2d 211 United States Court of Appeals, Second Circuit United States 12 Mar 1952 WorldLII flag 6
James v United States Butler 760 F2d 590 United States Court of Appeals, Fifth Circuit United States 16 May 1985 WorldLII flag 5
US Truck Sales Co v United States 229 F2d 693 United States Court of Appeals, Sixth Circuit United States 23 Jan 1956 WorldLII flag 5
Hartley v Commissioner 295 US 216; 79 L Ed 1399; 55 SCt 756 United States Supreme Court United States 20 May 1935 WorldLII flag 5
Unum Corporation Unum v United States 130 F3d 501; 80 AFTR2d 97-8124 United States Court of Appeals, First Circuit United States 2 Dec 1997 WorldLII flag 4
Engle v Commissioner of Internal Revenue 677 F2d 594 United States Court of Appeals, Seventh Circuit United States 7 May 1982 WorldLII flag 2
Diggs v Commissioner of Internal Revenue [1960] USCA2 443 United States Court of Appeals, Second Circuit United States 5 Jul 1960 WorldLII flag 2
First American National Bank-Eastern v Federal Deposit Insurance Corporation 782 F2d 633 United States Court of Appeals, Sixth Circuit United States 4 Feb 1986 WorldLII flag 1
Weller v Commissioner of Internal Revenue [1959] USCA3 207 United States Court of Appeals, Third Circuit United States 9 Jun 1959 WorldLII flag 1
Sims v United States [1958] USCA4 53 United States Court of Appeals, Fourth Circuit United States 7 Feb 1958 WorldLII flag 1
Thompson v M Clifford [1967] USCADC 390 United States Court of Appeals, District of Columbia Circuit United States 9 Oct 1967 WorldLII flag
Miller v Commissioner of Internal Revenue [1964] USCA2 130 United States Court of Appeals, Second Circuit United States 13 Feb 1964 WorldLII flag
Department Specialty Store Employees' Union Local Rcia v A Brown [1961] USCA9 10 United States Court of Appeals, Ninth Circuit United States 13 Jan 1961 WorldLII flag
Burge v Commissioner of Internal Revenue 253 F2d 765 United States Court of Appeals, Fourth Circuit United States 17 Jan 1958 WorldLII flag
District of Columbia v M Greenbaum 223 F2d 633 United States Court of Appeals, District of Columbia Circuit United States 17 Mar 1955 WorldLII flag
Pomper v United States [1952] USCA2 165 United States Court of Appeals, Second Circuit United States 28 Mar 1952 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Stubbs Overbeck Associates Inc v United States 445 F2d 1142 United States Court of Appeals, Fifth Circuit United States 25 Jun 1971 WorldLII flag 9
Xerox Corporation v United States 41 F3d 647; 74 AFTR2d 94-7097 United States Court of Appeals, Federal Circuit United States 7 Feb 1995 WorldLII flag 8
Minnesota Spannaus v R Hoffman 543 F2d 1198 United States Court of Appeals, Eighth Circuit United States 28 Oct 1976 WorldLII flag 8
Bookwalter v H R Brecklein 357 F2d 78 United States Court of Appeals, Eighth Circuit United States 1 Mar 1966 WorldLII flag 8
Executors of McDonogh v Murdoch 15 How 367 United Stated Supreme Court United States circa 1966 flag 8
David a Gitlitz; Louise a Gitlitz, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee and Philip D Winn; Eleanor G Winn, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 182 F3d 1143 United States Court of Appeals, Tenth Circuit United States 6 Jul 1999 WorldLII flag 7
Thompson v United States 246 US 547; 62 L Ed 876; 38 SCt 349 United States Supreme Court United States 15 Apr 1918 WorldLII flag 7
Jordan v Roche 228 US 436; 57 L Ed 908; 33 SCt 573 United States Supreme Court United States 28 Apr 1913 WorldLII flag 7
Croxall v Shererd 72 US 268; 5 Wall 268; 18 L Ed 572 United States Supreme Court United States 1 Dec 1866 WorldLII flag 7
Pomper v United States 196 F2d 211 United States Court of Appeals, Second Circuit United States 12 Mar 1952 WorldLII flag 6
William Bradley v The Washington Alexandria and Georgetown Steam Packet Co 38 US 89; 10 L Ed 72; 13 Pet 89 United States Supreme Court United States 1 Jan 1839 WorldLII flag 6
James v United States Butler 760 F2d 590 United States Court of Appeals, Fifth Circuit United States 16 May 1985 WorldLII flag 5
US Truck Sales Co v United States 229 F2d 693 United States Court of Appeals, Sixth Circuit United States 23 Jan 1956 WorldLII flag 5
Hartley v Commissioner 295 US 216; 79 L Ed 1399; 55 SCt 756 United States Supreme Court United States 20 May 1935 WorldLII flag 5
Bowen v Chase 94 US 812; 24 L Ed 184 United States Supreme Court United States 1 Oct 1876 WorldLII flag 5
Hall Neilson v Clark B Lagow David H Lagow and Elizabeth S Lagow Children and Devisees of Wilson Lagow Deceased 53 US 98; 13 L Ed 909 United States Supreme Court United States 1 Dec 1851 WorldLII flag 5
Unum Corporation Unum v United States 130 F3d 501; 80 AFTR2d 97-8124 United States Court of Appeals, First Circuit United States 2 Dec 1997 WorldLII flag 4
United States v Garfunkel 52 F2d 727 United States circa 1997 Westlaw flag 4
Merle-Smith v Commissioner (CCA) 42 F2d 837 United States circa 1997 Westlaw flag 4
8 Am Dec 243 8 Am Dec 243 United States circa 1997 flag 4
Gilmer v Stone 120 US 586; 30 L Ed 734; 7 SCt 689 United States Supreme Court United States 7 Mar 1887 WorldLII flag 3
Engle v Commissioner of Internal Revenue 677 F2d 594 United States Court of Appeals, Seventh Circuit United States 7 May 1982 WorldLII flag 2
Diggs v Commissioner of Internal Revenue [1960] USCA2 443 United States Court of Appeals, Second Circuit United States 5 Jul 1960 WorldLII flag 2
Patch v White 117 US 221; 117 US 210; 29 L Ed 860; 6 SCt 710 United States Supreme Court United States 1 Mar 1886 WorldLII flag 2
Young v Bradley 101 US 782; 25 L Ed 1044 United States Supreme Court United States 1 Oct 1879 WorldLII flag 2
Patch v White 117 US 217; 6 SCt 617 United States Supreme Court United States circa 1960 Westlaw flag 2
First American National Bank-Eastern v Federal Deposit Insurance Corporation 782 F2d 633 United States Court of Appeals, Sixth Circuit United States 4 Feb 1986 WorldLII flag 1
Weller v Commissioner of Internal Revenue [1959] USCA3 207 United States Court of Appeals, Third Circuit United States 9 Jun 1959 WorldLII flag 1
Sims v United States [1958] USCA4 53 United States Court of Appeals, Fourth Circuit United States 7 Feb 1958 WorldLII flag 1
McCrory, Trustee, v Commissioner (1932) 25 BTA 994 United States circa 1932 flag 1
Stegall v Commissioner (1931) 24 BTA 1231 United States circa 1931 flag 1
Shoenberg v Commissioner (1930) 19 BTA 399 United States circa 1930 flag 1
McKinney v Commissioner (1929) 16 BTA 804 United States circa 1929 flag 1
Johnson v Commissioner (1929) 17 BTA 611 United States circa 1929 flag 1
Deery v Cray 77 US 263; 10 Wall 263; 19 L Ed 887 United States Supreme Court United States 1 Dec 1869 WorldLII flag 1
Executors of John McDonogh v Mary Murdoch 56 US 367; 14 L Ed 732 United States Supreme Court United States 1 Dec 1853 WorldLII flag 1
292 US 616; 54 SCt 641 292 US 616; 54 SCt 641 United States Supreme Court United States circa 1959 Westlaw flag 1
68 f2d 19 68 F2d 19 United States circa 1959 Westlaw flag 1
55 f2d 543 55 F2d 543; 60 App DC 381 United States circa 1959 Westlaw flag 1
McCauley v Commissioner (CCA) 44 F2d 919 United States circa 1959 Westlaw flag 1
27 Bta 1127 27 BTA 1127 United States circa 1959 flag 1
Thompson v M Clifford [1967] USCADC 390 United States Court of Appeals, District of Columbia Circuit United States 9 Oct 1967 WorldLII flag
Miller v Commissioner of Internal Revenue [1964] USCA2 130 United States Court of Appeals, Second Circuit United States 13 Feb 1964 WorldLII flag
Department Specialty Store Employees' Union Local Rcia v A Brown [1961] USCA9 10 United States Court of Appeals, Ninth Circuit United States 13 Jan 1961 WorldLII flag
Burge v Commissioner of Internal Revenue 253 F2d 765 United States Court of Appeals, Fourth Circuit United States 17 Jan 1958 WorldLII flag
District of Columbia v M Greenbaum 223 F2d 633 United States Court of Appeals, District of Columbia Circuit United States 17 Mar 1955 WorldLII flag
Pomper v United States [1952] USCA2 165 United States Court of Appeals, Second Circuit United States 28 Mar 1952 WorldLII flag

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