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Helvering v Stuart   flag  68

317 US 154; 87 L Ed 154; 63 SCt 140
United States Supreme Court
United States
16th November, 1942

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Milenbach v Commissioner of Internal Revenue 318 F3d 924 United States Court of Appeals, Ninth Circuit United States 6 Feb 2003 WorldLII flag 7
Charles Francisco; Cecilia Francisco, Appellants v United States of America 267 F3d 303 United States Court of Appeals, Third Circuit United States 1 Oct 2001 WorldLII flag 2
Estate of Gibbs 98-5099 v United States 97-5815 161 F3d 242; 82 AFTR2d 98-7241 United States Court of Appeals, Third Circuit United States 1 Dec 1998 WorldLII flag
Rozpad v Commissioner of Internal Revenue 154 F3d 1; 82 AFTR2d 98-5840 United States Court of Appeals, First Circuit United States 25 Aug 1998 WorldLII flag 2
Estate of Bowgren v Commissioner of Internal Revenue 105 F3d 1156; 79 AFTR2d 97-660 United States Court of Appeals, Seventh Circuit United States 24 Jan 1997 WorldLII flag 5
Brabson v United States 73 F3d 1040; 64 USLW 2461; 77 AFTR2d 96-572 United States Court of Appeals, Tenth Circuit United States 11 Jan 1996 WorldLII flag 6
Mississippi Band of Choctaw Indians v Holyfield 490 US 30; 104 L Ed 2d 29; 109 SCt 1597 United States Supreme Court United States 3 Apr 1989 WorldLII flag 50
McCarthy v United States 806 F2d 129; 55 USLW 2337; 59 AFTR2d 87-1193 United States Court of Appeals, Seventh Circuit United States 11 Feb 1987 WorldLII flag 4
De Oliveira v United States 767 F2d 1344; 56 AFTR2d 85-6541 United States Court of Appeals, Ninth Circuit United States 7 Aug 1985 WorldLII flag 3
Estate of Johnson v Commissioner of Internal Revenue 718 F2d 1303 United States Court of Appeals, Fifth Circuit United States 24 Oct 1983 WorldLII flag
Estate of McMillan v Commissioner of Internal Revenue 670 F2d 788 United States Court of Appeals, Eighth Circuit United States 10 Feb 1982 WorldLII flag 1
Tonti v Petropoulous 656 F2d 212 United States Court of Appeals, Sixth Circuit United States 27 Jul 1981 WorldLII flag 19
Estate Mittleman v Commissioner of Internal Revenue 522 F2d 132; 173 USApp DC 26 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 3 Nov 1975 WorldLII flag 2
United States v Mitchell 403 US 190; 91 SCt 1763; 29 L Ed 2d 406 United States Supreme Court United States 7 Jun 1971 WorldLII flag 51
Old Kent Bank and Trust Co v United States 362 F2d 444 United States Court of Appeals, Sixth Circuit United States 15 Jun 1966 WorldLII flag 12
Watson v United States 355 F2d 269 United States Court of Appeals, Third Circuit United States 22 Dec 1965 WorldLII flag
Watson v United States [1964] USCA3 381 United States Court of Appeals, Third Circuit United States 8 Oct 1964 WorldLII flag
Estate Pierpont v Commissioner of Internal Revenue [1964] USCA4 339 United States Court of Appeals, Fourth Circuit United States 4 Sep 1964 WorldLII flag
United States v First National Trust & Savings Bank of San Diego 335 F2d 107 United States Court of Appeals, Ninth Circuit United States 28 Jul 1964 WorldLII flag 1
Estate Pierpont v Commissioner of Internal Revenue 336 F2d 277 United States Court of Appeals, Fourth Circuit United States 19 Jun 1964 WorldLII flag 9
United States v E Spicer Z N 332 F2d 750 United States Court of Appeals, Tenth Circuit United States 11 Jun 1964 WorldLII flag 4
Flitcroft v Commissioner of Internal Revenue 328 F2d 449 United States Court of Appeals, Ninth Circuit United States 28 Feb 1964 WorldLII flag 8
National Equipment Rental, Ltd v Szukhent 375 US 311; 11 L Ed 2d 354; 84 SCt 411 United States Supreme Court United States 6 Jan 1964 WorldLII flag 67
Estate of Peyton v Commissioner 323 F2d 438 United States Court of Appeals, Eighth Circuit United States 15 Oct 1963 WorldLII flag 13
Piatt v M Gray 321 F2d 79 United States Court of Appeals, Sixth Circuit United States 8 Jul 1963 WorldLII flag 2
Estate Sheaffer II v Commissioner of Internal Revenue 313 F2d 738 United States Court of Appeals, Eighth Circuit United States 6 Mar 1963 WorldLII flag 8
Estate Sheaffer II v Commissioner of Internal Revenue [1963] USCA8 48 United States Court of Appeals, Eighth Circuit United States 13 Feb 1963 WorldLII flag
Robertson v United States 310 F2d 199 United States Court of Appeals, Fifth Circuit United States 7 Nov 1962 WorldLII flag
Cooper v American Employers' Insurance Co 296 F2d 303 United States Court of Appeals, Sixth Circuit United States 1 Dec 1961 WorldLII flag 6
Rudd-Melikian, Inc v Merritt 282 F2d 924 United States Court of Appeals, Sixth Circuit United States 12 Oct 1960 WorldLII flag 28
Goemans v Commissioner of Internal Revenue 279 F2d 12 United States Court of Appeals, Seventh Circuit United States 3 Jun 1960 WorldLII flag
Hoffman v A McGinnes 277 F2d 598 United States Court of Appeals, Third Circuit United States 5 Nov 1959 WorldLII flag
Magenau v Aetna Freight Lines, Inc 360 US 273; 3 L Ed 2d 1224; 79 SCt 1184 United States Supreme Court United States 15 Jun 1959 WorldLII flag 20
Petty v Tennessee-Missouri Bridge Comm'n 359 US 275; 79 SCt 785; 3 L Ed 804; 3 L Ed 2d 804; 74 SCt 785 United States Supreme Court United States 20 Apr 1959 WorldLII flag 116
Estate McNichol v Commissioner of Internal Revenue 265 F2d 667 United States Court of Appeals, Third Circuit United States 17 Apr 1959 WorldLII flag 8
Estate McNichol v Commissioner of Internal Revenue [1959] USCA3 41 United States Court of Appeals, Third Circuit United States 5 Feb 1959 WorldLII flag 3
Boyd v M Gray 261 F2d 914 United States Court of Appeals, Sixth Circuit United States 23 Dec 1958 WorldLII flag 3
Glassman United Dairies v E Hertzberg 262 F2d 857 United States Court of Appeals, Sixth Circuit United States 23 Dec 1958 WorldLII flag 4
United States v Merchants National Bank of Mobile F 261 F2d 570 United States Court of Appeals, Fifth Circuit United States 26 Nov 1958 WorldLII flag 8
McGehee v Commissioner of Internal Revenue [1958] USCA5 612 United States Court of Appeals, Fifth Circuit United States 14 Nov 1958 WorldLII flag
McGehee v Commissioner of Internal Revenue 260 F2d 818 United States Court of Appeals, Fifth Circuit United States 18 Aug 1958 WorldLII flag 11
Eggleston v A J Dudley 257 F2d 398 United States Court of Appeals, Third Circuit United States 30 Jun 1958 WorldLII flag 1
Commissioner of Internal Revenue v Estate a Ellis R B [1958] USCA3 51 United States Court of Appeals, Third Circuit United States 31 Jan 1958 WorldLII flag 7
Eggleston v A J Dudley [1958] USCA3 43 United States Court of Appeals, Third Circuit United States 24 Jan 1958 WorldLII flag
Commissioner of Internal Revenue v Estate a Ellis R B 252 F2d 109 United States Court of Appeals, Third Circuit United States 21 Nov 1957 WorldLII flag 14
Commissioner of Internal Revenue v Siegel (1957) 250 F2d 339 United States Court of Appeals, Ninth Circuit United States 6 Nov 1957 WorldLII flag 11
United States v Akin 248 F2d 742 United States Court of Appeals, Tenth Circuit United States 19 Oct 1957 WorldLII flag 34
Estate Shedd v Commissioner of Internal Revenue 237 F2d 345 United States Court of Appeals, Ninth Circuit United States 13 Nov 1956 WorldLII flag 22
Estate Shedd v Commissioner of Internal Revenue [1956] USCA9 355 United States Court of Appeals, Ninth Circuit United States 9 Oct 1956 WorldLII flag 3
Estate Nelson v Commissioner of Internal Revenue 232 F2d 720 United States Court of Appeals, Fifth Circuit United States 25 Apr 1956 WorldLII flag 1
Brodrick v Gore 224 F2d 892 United States Court of Appeals, Tenth Circuit United States 22 Jul 1955 WorldLII flag 17
United States v B Truax E 223 F2d 229 United States Court of Appeals, Fifth Circuit United States 2 Jun 1955 WorldLII flag 7
Estate of Awtry v Commissioner of Internal Revenue 221 F2d 749 United States Court of Appeals, Eighth Circuit United States 26 Apr 1955 WorldLII flag 5
Commissioner of Internal Revenue v Clark 202 F2d 94 United States Court of Appeals, Seventh Circuit United States 19 Feb 1953 WorldLII flag 4
Slade's Estate v Commission of Internal Revenue 190 F2d 689 United States Court of Appeals, Second Circuit United States 30 Jul 1951 WorldLII flag 1
United States v Robertson 190 F2d 680 United States Court of Appeals, Tenth Circuit United States 10 Jul 1951 WorldLII flag 6
Slade's Estate v Commission of Internal Revenue [1951] USCA2 298 United States Court of Appeals, Second Circuit United States 12 Jun 1951 WorldLII flag
Mogis v Lyman-Richey Sand & Gravel Corporation 189 F2d 130 United States Court of Appeals, Eighth Circuit United States 18 May 1951 WorldLII flag 8
Buder v Becker 185 F2d 311 United States Court of Appeals, Eighth Circuit United States 24 Nov 1950 WorldLII flag 68
Propper v Clark 337 US 472; 93 L Ed 1480; 69 SCt 1333 United States Supreme Court United States 10 Oct 1949 WorldLII flag 127
Estate of Spiegel v Commissioner 335 US 701; 93 L Ed 330; 69 SCt 301 United States Supreme Court United States 14 Feb 1949 WorldLII flag 37
Commissioner of Internal Revenue v Estate of Church 335 US 632; 69 SCt 322; 93 L Ed 288 United States Supreme Court United States 17 Jan 1949 WorldLII flag 73
Heiser v Woodruff 327 US 726; 90 L Ed 970; 66 SCt 853 United States Supreme Court United States 27 May 1946 WorldLII flag 93
Fernandez v Wiener 326 US 340; 90 L Ed 116; 66 SCt 178 United States Supreme Court United States 11 Feb 1946 WorldLII flag 40
Glass City Bank v United States 326 US 265; 90 L Ed 56; 66 SCt 108 United States Supreme Court United States 13 Nov 1945 WorldLII flag 57
Davies Warehouse Co v Bowles 321 US 144; 88 L Ed 635; 64 SCt 474 United States Supreme Court United States 31 Jan 1944 WorldLII flag 48
Estate of Rogers v Commissioner 320 US 410; 88 L Ed 134; 64 SCt 172 United States Supreme Court United States 6 Dec 1943 WorldLII flag 20
Jerome v United States 318 US 101; 87 L Ed 640; 63 SCt 483 United States Supreme Court United States 1 Feb 1943 WorldLII flag 85

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MacGregor v State Mutual Life Assurance Co 315 US 280; 86 L Ed 846; 62 SCt 607; 86 L Ed 2d 864 United States Supreme Court United States 16 Mar 1942 WorldLII flag 31
Pearce v Commissioner 315 US 543; 86 L Ed 1016; 62 SCt 754 United States Supreme Court United States 9 Mar 1942 WorldLII flag 10
Reitz v Mealey 314 US 33; 86 L Ed 21; 62 SCt 24 United States Supreme Court United States 10 Nov 1941 WorldLII flag 19
Harrison v Schaffner 312 US 579; 85 L Ed 1055; 61 SCt 759 United States Supreme Court United States 31 Mar 1941 WorldLII flag 68
Hormel v Helvering 312 US 552; 85 L Ed 1037; 61 SCt 719; 85 L Ed 2d 1037 United States Supreme Court United States 17 Mar 1941 WorldLII flag 539
United States v Pelzer 312 US 399; 85 L Ed 913; 61 SCt 659 United States Supreme Court United States 3 Mar 1941 WorldLII flag 55
Railroad Commission of Texas v Pullman Co 312 US 496; 85 L Ed 2d 971; 85 L Ed 971; 61 SCt 643 United States Supreme Court United States 3 Mar 1941 WorldLII flag 777
Helvering v Eubank 311 US 122; 85 L Ed 81; 61 SCt 149 United States Supreme Court United States 3 Feb 1941 WorldLII flag 75
West v American Telephone & Telegraph Co 311 US 223; 85 L Ed 139; 61 SCt 179 United States Supreme Court United States 9 Dec 1940 WorldLII flag 321
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Helvering v Leonard 310 US 80; 84 L Ed 1087; 60 SCt 780 United States Supreme Court United States 22 Apr 1940 WorldLII flag 7
Helvering v Fuller 310 US 69; 84 L Ed 1082; 60 SCt 784 United States Supreme Court United States 22 Apr 1940 WorldLII flag 13
Helvering v Clifford 309 US 331; 84 L Ed 788; 60 SCt 554 United States Supreme Court United States 26 Feb 1940 WorldLII flag 224
Morgan v Commissioner 309 US 78; 84 L Ed 585; 60 SCt 424 United States Supreme Court United States 29 Jan 1940 WorldLII flag 169
Helvering v Fitch 309 US 149; 84 L Ed 665; 60 SCt 427 United States Supreme Court United States 29 Jan 1940 WorldLII flag 16
(1940) 110 f2d 916 (1940) 110 F2d 916 United States circa 1940 Westlaw flag 4
Wichita Royalty Co v City Nat Bank of Wichita Falls 306 US 103; 83 L Ed 515; 59 SCt 420 United States Supreme Court United States 30 Jan 1939 WorldLII flag 25
Lyeth v Hoey 469 US 857; 83 L Ed 2d 120; 105 SCt 187; 83 L Ed 119; 225 USPQ 792 United States Supreme Court United States 5 Dec 1938 WorldLII flag 151
Heiner v Mellon 304 US 271; 82 L Ed 1337; 58 SCt 926 United States Supreme Court United States 16 May 1938 WorldLII flag 32
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
Helvering v Midland Mut Life Ins Co 300 US 216; 81 L Ed 612; 57 SCt 423 United States Supreme Court United States 15 Feb 1937 WorldLII flag 21
Blair v Commissioner 300 US 5; 81 L Ed 465; 57 SCt 330 United States Supreme Court United States 1 Feb 1937 WorldLII flag 131
Douglas v Willcuts 296 US 1; 80 L Ed 3; 56 SCt 59 United States Supreme Court United States 11 Nov 1935 WorldLII flag 52
Freuler v Helvering 291 US 35; 78 L Ed 634; 54 SCt 308 United States Supreme Court United States 8 Jan 1934 WorldLII flag 62
Reinecke v Smith 289 US 172; 77 L Ed 1109; 53 SCt 570 United States Supreme Court United States 10 Apr 1933 WorldLII flag 16
Palmer v Bender 287 US 551; 77 L Ed 489; 53 SCt 225 United States Supreme Court United States 9 Jan 1933 WorldLII flag 108
Burnet v Harmel 287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199 United States Supreme Court United States 7 Nov 1932 WorldLII flag 188
Crooks v Harrelson 282 US 55; 75 L Ed 156; 51 SCt 49 United States Supreme Court United States 24 Nov 1930 WorldLII flag 108
Poe v Seaborn 282 US 101; 75 L Ed 239; 51 SCt 58 United States Supreme Court United States 24 Nov 1930 WorldLII flag 68
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag 142
Irwin v Gavit 268 US 161; 69 L Ed 897; 45 SCt 475 United States Supreme Court United States 27 Apr 1925 WorldLII flag 43
Uterhart v United States 240 US 598; 60 L Ed 819; 36 SCt 417 United States Supreme Court United States 3 Apr 1916 WorldLII flag 13
United States v Hodson 77 US 395; 10 Wall 395; 19 L Ed 937 United States Supreme Court United States 1 Dec 1870 WorldLII flag 14
Botzum v Havana Nat Bank 367 Ill 539 United States - Illinois circa 1939 flag 1
Rock Island Bank & Trust Co v Rhoads 353 Ill 131; 187 NE 139 United States - Illinois flag 2
315 US 547; 62 SCt 756; 86 l Ed 1016 315 US 547; 62 SCt 756; 86 L Ed 1016 United States Supreme Court United States Westlaw flag 1
309 US 336 309 US 336 United States Supreme Court United States Westlaw flag 1
People v Kaiser 306 Ill 313; 137 NE 826 United States - Illinois flag 1
Lyeth v Hoey 305 US 188 United States Supreme Court United States Westlaw flag 109
Frank v Frank 305 Ill 181 United States - Illinois flag 1
Maguire v City of Macomb 293 Ill 441; 127 NE 682 United States - Illinois flag 3
Welch v Caldwell 226 Ill 488 United States - Illinois flag 1
People v Kaiser 137 NE 826; 306 Ill 317 United States flag 1
137 Ne 151 137 NE 151 United States flag 1
126 f2d 283 126 F2d 283 United States Westlaw flag 4
Jones v Jones 124 Ill 254; 15 NE 751 United States - Illinois flag 2
124 f2d 772 124 F2d 772 United States Westlaw flag 1
120 f2d 782 120 F2d 782 United States Westlaw flag 1
Commissioner of Internal Revenue v Buck 120 F2d 775 United States Westlaw flag 11
Altmaier v Commissioner of Internal Revenue 116 F2d 162 United States Westlaw flag 4
Gilman v Bell 99 Ill 144 United States - Illinois flag 2
85 f2d 2 85 F2d 2 United States Westlaw flag 2
80 Ne 1014 80 NE 1014 United States flag 1
63 SCt 144 63 SCt 144 United States Westlaw flag 1
63 SCt 143 63 SCt 143 United States Westlaw flag 1
60 SCt 557 60 SCt 557 United States Westlaw flag 1
59 SCt 155 59 SCt 155 United States Westlaw flag 63
Wolcott v Commissioner 42 BTA 1151 United States flag 1
Chandler v Commissioner 41 BTA 165 United States flag 1
Pyeatt v Commissioner 39 BTA 774 United States flag 2
Tiernan v Commissioner 37 BTA 1048 United States flag 1
Black v Commissioner 36 BTA 346 United States flag 1
12 Ne2d 203 12 NE2d 203 United States flag 1

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