Helvering v. Campbell

How courts have described this case

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

• “[T]he filing of returns with the Philippine Collector under the Philippine income tax law * * * did not apprise the proper tax official of the United States of the liability of taxpayers for the federal 15 (...continued

Source: CourtListener parenthetical corpus (CC0).