Supreme Court of the United States, 1933

Helvering v. Duke

Supreme Court of the United States · Decided October 23, 1933 · Consideration, Took

290 U.S. 591; 54 S. Ct. 95 (United States Reports)

Counsel

Solicitor General Biggs and Mr. Erwin N. Griswold, with whom Messrs. Sewall Key and Francis H. Horan were on the brief, for petitioner. Mr. John W. Davis, with whom Messrs. Wm. R. Perkins, Forrest Hyde, H. H. Shelton,., and Marion N. Fisher were on the brief, for respondents.

Cases that cite this one

10 later published cases cite this decision.

Commissioner of Internal Revenue v. CITY BANK FARMERS'T. CO. (2d Cir. 1934)
United States v. Byrum (Supreme Court of the United States 1972)
Tait v. Safe Deposit & Trust Co. of Baltimore (4th Cir. 1935)
Commissioner of Internal Revenue v. Schwarz (2d Cir. 1935)
Bassett v. Commissioner (United States Board of Tax Appeals 1935)
Helvering v. St. Louis Union Trust Co. (8th Cir. 1935)
Safe Deposit & Trust Co. of Baltimore v. Tait (District Court, D. Maryland 1934)
Taft v. Commissioner (United States Board of Tax Appeals 1935)
Helvering v. Wiese (8th Cir. 1934)
Dort v. Helvering (D.C. Cir. 1934)

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:

Decree affirmed by an equally divided Court.

Mr. Chief Jus*592tice Hughes took no part in the consideration or decision of this case. Solicitor General Biggs and Mr. Erwin N. Griswold, with whom Messrs. Sewall Key and Francis H. Horan were on the brief, for petitioner. Mr. John W. Davis, with whom Messrs. Wm. R. Perkins, Forrest Hyde, H. H. Shelton,., and Marion N. Fisher were on the brief, for respondents.

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