Supreme Court of the United States, 1932

Wells v. Commissioner

Supreme Court of the United States · Decided May 2, 1932

286 U.S. 529; 52 S. Ct. 503 (United States Reports)

Counsel

Mr. James S. Y. Ivins, with whom Mr. Kingman Brewster was on the brief, for Wells., Solicitor General Thacker, with whom Assistant Attorney General Youngquist, Miss Helen R. Carloss, and Messrs. Sewall Key, Erwin N. Griswold, and Wilbur H. Friedman were on the brief, for the Commissioner of Internal Revenue.

Cases that cite this one

4 later published cases cite this decision.

Wells v. Commissioner of Internal Revenue (8th Cir. 1933)
Commissioner v. Independent Life Insurance (Supreme Court of the United States 1933)
Catagrone v. United States (Supreme Court of the United States 1932)
Kroger Grocery & Baking Co. v. Yount (Supreme Court of the United States 1932)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam:

The certificate is dismissed upon the ground that the questions are not properly framed and that the statement in the certificate is inadequate. United States v. Mayer, 235 U. S. 55, 66; White v. Johnson, 282 U. S. 367, 371; United States v. Worley, 281 U. S. 339, 340.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.