Supreme Court of the United States, 1938

Helvering v. Bowers

Supreme Court of the United States · Decided February 7, 1938 · Cardozo, Consideration, Took

303 U.S. 618; 58 S. Ct. 525 (United States Reports)

Counsel

Mr. Andrew D. Sharpe, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and Morton K. Rothschild were on the brief, for petitioner. Mr. Jay E. Darlington, with whom Mr. William N. Had-dad was on the brief, for respondent. By leave of Court, Mr. John E. Hughes filed a brief as amicus curiae, in support of respondent.

Cases that cite this one

8 later published cases cite this decision.

Jacobs v. United States (7th Cir. 1938)
Commissioner of Internal Revenue v. Marshall (2d Cir. 1942)
Herzog v. Commissioner of Internal Revenue (2d Cir. 1941)
First State Bank v. Thomas (District Court, N.D. Texas 1941)
United States v. Jacobs (Supreme Court of the United States 1939)
Hopkins v. Magruder (District Court, D. Maryland 1940)
Lilly v. Smith (7th Cir. 1938)
Sheets v. Commissioner of Internal Revenue (8th Cir. 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:

The judgment is reversed upon the authority of Tyler v. United States, 281 U. S. 497.

Mr. Justice Cardozo and Mr. Justice Reed took no part in the consideration or decision of this case.

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