Helvering v. Nebraska Bridge Supply & Lumber Co.
Helvering v. Nebraska Bridge Supply & Lumber Co.
312 U.S. 666; 61 S. Ct. 827
(United States Reports)
Cases that cite this one
21 later published cases cite this decision.
- Jamison v. Commissioner (United States Tax Court 1947)
- James W. Yarbro and Mary E. Yarbro v. Commissioner of Internal Revenue Service (5th Cir. 1984)
- Helvering v. Rebsamen Motors, Inc. (8th Cir. 1942)
- In re AJ Lane & Co., Inc. (United States Bankruptcy Court, D. Massachusetts 1991)
- Frank L. Laport v. Commissioner of Internal Revenue (7th Cir. 1982)
- McNeill v. Commissioner (United States Tax Court 1957)
- Coon Run Fuel Co. v. Commissioner (United States Tax Court 1953)
- Bihlmaier v. Commissioner (United States Tax Court 1951)
- Drew v. Commissioner of Taxation (Minn. 1946)
- Commissioner of Internal Revenue v. Green (3d Cir. 1942)
- Commissioner of Internal Revenue v. Kieselbach (3d Cir. 1942)
- Commissioner of Internal Revenue v. Abramson (2d Cir. 1942)
- Commissioner v. Paulson (8th Cir. 1941)
- Sachs v. Commissioner (United States Tax Court 1985)
- Freeland v. Commissioner (United States Tax Court 1980)
- O'Madigan v. Commissioner (United States Tax Court 1960)
- Coon Run Fuel Co. v. Commissioner (United States Tax Court 1953)
- Dobson v. Commissioner (Supreme Court of the United States 1944)
- Myers v. Commissioner (United States Tax Court 1944)
- O'Keefe v. Commissioner (United States Board of Tax Appeals 1941)
- Commissioner v. Coggan (1st Cir. 1941)
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
The petition for writ of certiorari is granted and the judgment is reversed. Helvering v. Hammel, 311 U. S. 504; Electro-Chemical Engraving Co. v. Commissioner, 311 U. S. 513.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.