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Supreme Court· 5/23/1938

Helvering v. Gerhardt

Citations

  • 304 U.S. 405
  • 58 S. Ct. 969
  • 82 L. Ed. 1427
  • 1938 U.S. LEXIS 1151
  • 1 C.B. 246
  • 20 A.F.T.R. (P-H) 1276

How courts have described this case

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

  • salaries of employees of a state instrumentality not constitutionally immune from federal income tax
  • the federal government could levy nondiscriminatory taxes on the income of most state employees
  • salaries of employees of a state instrumentality not constitutionally immune from federal income tax
  • “State taxation of national instrumentalities is subject to no [democratic] restraint, for the people outside the state have no representatives who participate in the legislation; and in a real sense, as to them, the taxation is without representation.”
  • “State taxation of national instrumentalities is subject to no [democratic] restraint, for the people outside the state have no 9 By focusing on enforcement alone, my dissenting colleague is missing an important piece of the picture. See post, at 2-3 (Kavanaugh, J., dissenting
  • “State taxation of national instrumentalities is subject to no [democratic] restraint, for the people outside the state have no 9 By focusing on enforcement alone, my dissenting colleague is missing an important piece of the picture. See post, at 2-3 (Kavanaugh, J., dissenting

Source: CourtListener parenthetical corpus (CC0).

Judges: Stone, Black, Butler, Cardozo, Reed, McReynolds

Read full opinion on CourtListener

Cited by

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

Cites

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

Other cases named Helvering v. Gerhardt

1 other CourtListener record shares this case name.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.