Supreme Court of the United States, 1940

Helvering v. Tyng

Supreme Court of the United States · Decided January 2, 1940

308 U.S. 527; 23 A.F.T.R. (RIA) 820; 60 S. Ct. 378 (United States Reports)

Counsel

Solicitor General Jackson for petitioner. Mr. Wayne Johnson for respondent in No. 537. Messrs. J. R. Sherrod, Homer Hendricks, and Robert N. Miller for respondent in No. 538.

Cases that cite this one

8 later published cases cite this decision.

Newton Trust v. Commissioner (United States Board of Tax Appeals 1940)
Commissioner v. Palm Springs Holding Corp. (9th Cir. 1941)
Lloyd-Smith v. Commissioner of Internal Revenue (2d Cir. 1941)
Helvering v. New President Corporation (8th Cir. 1941)
Commissioner v. Bondholders Committee (9th Cir. 1941)
Commissioner v. Alabama Asphaltic Limestone Co. (5th Cir. 1941)
Bedford v. Commissioner (United States Tax Court 1944)
Alabama Asphaltic Limestone Co. v. Commissioner (United States Board of Tax Appeals 1940)

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 petitions for writs of certiorari are granted. The judgments are reversed and the causes are remanded to the Circuit Court of Appeals for further proceedings. LeTulle v. Scofield, ante, p. 415.

Reported below: 106 F. 2d 55.

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