Supreme Court of the United States, 1934

Van Dyke v. Helvering

Supreme Court of the United States · Decided January 22, 1934

291 U.S. 642; 54 S. Ct. 437 (United States Reports)

Counsel

Messrs. R. A. Bartlett and William E. Brooks were on the briefs and submitted for petitioners. Mr. Jrl. Brian Holland, -with whom Solicitor General Biggs and Messrs. Sewall Key and John G. Remey were on the briefs, for respondent.

Cases that cite this one

5 later published cases cite this decision.

McGinn v. Commissioner of Internal Revenue (9th Cir. 1935)
Bronsther v. United States (District Court, E.D. New York 1958)
Commissioner of Internal Revenue v. Smith (2d Cir. 1953)
Stephenson v. Commissioner (6th Cir. 1939)
Bruner v. Smith (S.C. 1938)

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:

Judgments affirmed. Burnet v. Clark, 287 U.S. 410; Dalton v. Bowers, 287 U.S. 404.

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