Supreme Court of the United States, 1938

Foster v. Commissioner

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. Philip G. Sheehy for petitioner. Mr. Andrew D. Sharpe, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key, Norman D. Keller, and Lee A. Jackson were on the brief, for respondent. By leave of Court, Mr. W. H. Morrissey filed a brief on behalf of the San Mateo County Title Co., as amicus curiae, in support of petitioner.

Cases that cite this one

4 later published cases cite this decision.

Lilly v. Smith (7th Cir. 1938)
Jacobs v. United States (7th Cir. 1938)
City Bank Farmers Trust Co. v. Commissioner (United States Board of Tax Appeals 1940)
United States v. Jacobs (Supreme Court of the United States 1939)

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 affirmed. Tyler v. United States, 281 U. S. 497; Gwinn v. Commissioner, 287 U. S. 224.

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.