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).

Cited by

19 cases in this archive cite this case.

• Marsman v. Commissioner of Internal Revenue
  Fourth Circuit· 1953-07-07· cited 52×
• Associated Telephone and Telegraph Company, and Cross v. United States of America, and Cross
  Second Circuit· 1962-07-30· cited 25×
• Allnutt v. Commissioner, IRS
  Fourth Circuit· 2008-04-23· cited 25×
• Klemp v. Commissioner
  U.S. Tax Court· 1981-08-05· cited 22×
• Theo. H. Davies & Co. v. Commissioner
  U.S. Tax Court· 1980-12-29· cited 19×
• United States v. W. Keith Woodmansee and Teresa Woodmansee
  Ninth Circuit· 1978-07-26· cited 16×
• United States v. Stonehill
  C.D. California· 1976-07-23· cited 16×
• Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner
  U.S. Tax Court· 1956-06-19· cited 14×
• Federated Mutual Implement & Hardware Insurance Co., a Corporation v. Commissioner of Internal Revenue
  Eighth Circuit· 1959-05-04· cited 13×
• George R. Bell v. Commissioner of Internal Revenue
  Fourth Circuit· 1960-04-28· cited 13×
• Associated Telephone and Telegraph Co. v. United States
  S.D. New York· 1961-11-08· cited 13×
• Abbot Laboratories International Co. v. United States
  N.D. Illinois· 1958-03-26· cited 12×
• United States v. Woodmansee
  N.D. California· 1975-01-15· cited 12×
• Schering Corp. v. Commissioner
  U.S. Tax Court· 1978-01-23· cited 12×
• Motland v. United States
  N.D. Iowa· 1961-03-28· cited 11×
• Parsons v. Commissioner
  U.S. Tax Court· 1964-12-24· cited 9×
• Metropolitan Life Insurance Company v. The United States
  Court of Claims· 1967-04-14· cited 5×
• Gus Rinehart and Haydee Rinehart v. The United States of America
  Tenth Circuit· 1970-03-30· cited 5×
• Pauley v. Pauley
  D. Maryland· 1972-12-20· cited 4×

Other cases named Helvering v. Campbell

1 other CourtListener record shares this case name.

• Helvering v. Campbell
  Supreme Court· 1941-04-28· cited 31×