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Supreme Court· 11/5/1934

Helvering v. Bliss

Citations

  • 293 U.S. 144
  • 55 S. Ct. 17
  • 79 L. Ed. 246
  • 1934 U.S. LEXIS 12
  • 95 A.L.R. 207
  • 2 C.B. 191
  • 14 A.F.T.R. (P-H) 668

How courts have described this case

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

  • refusing to give narrow construction to tax exemption for income devoted to charity, because exemption was \begotten from motives of public policy\
  • stating that remedial provisions should not be construed narrowly
  • stating that remedial provisions should not be construed narrowly
  • stating that remedial provisions should not be construed narrowly
  • liberal construction and application of section 6013(e) in favor of those whom the statute was designed to benefit was required in order to effectuate the statute’s purpose
  • liberal construction and application of section 6013(e) in favor of those whom the statute was designed to benefit was required in order to effectuate the statute's purpose

Source: CourtListener parenthetical corpus (CC0).

Judges: Roberts

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