Supreme Court· 5/16/1938

Heiner v. Mellon

Citations

304 U.S. 271
58 S. Ct. 926
82 L. Ed. 1337
1938 U.S. LEXIS 1181

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

“The tax is ... imposed upon the partner’s proportionate share of the net income of the partnership, and the fact that it may not be currently distributable, whether by agreement of the parties or by operation of law, is not material.”
state-law definitions generally not controlling in federal tax context
state-law definitions generally not controlling in federal tax context

Source: CourtListener parenthetical corpus (CC0).

Judges: Brandeis

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Cited by

81 cases in this archive cite this case; the 20 most cited are listed.

Cites

42 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named Heiner v. Mellon

4 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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