Helvering v. Gregory

How courts have described this case

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

• asking whether “what was done here, was what was intended by [the statute]”
• “To dodge the shareholders’ taxes is not one of the transactions contemplated as corporate ‘reorganizations.’ ”
• “To dodge the shareholders’ taxes is not one of the transactions contemplated as corporate ‘reorganizations.’”
• \Anyone may so arrange his affairs that his taxes shall be as low as possible\
• \Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one's taxes.\
• “Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.”

Source: CourtListener parenthetical corpus (CC0).