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Supreme Court· 3/7/1938

Helvering v. Mitchell

Citations

  • 303 U.S. 391
  • 58 S. Ct. 630
  • 82 L. Ed. 917
  • 1938 U.S. LEXIS 398

How courts have described this case

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

  • holding that the doctrines of double jeopardy and res judicata are inapplicable to civil trials which follow acquittals on criminal charges when the quantum of proof is different
  • holding that the doctrines of double jeopardy and res judicata are inapplicable to civil trials which follow acquittals on criminal charges when the quantum of proof is different
  • concluding that Congress intended to impose a civil penalty in part because “the determination of the facts upon which liability is based may be by an administrative agency instead of a jury”
  • holding that a fifty percent addition to income tax based on the total amount of the deficiency attributable to fraud with an intent to evade tax did not violate double jeopardy
  • concluding that Congress intended to impose a civil penalty in part because “the determination of the facts upon which liability is based may be by an administrative agency instead of a jury”
  • holding that double jeopardy did not prohibit government from imposing a civil assessment against an individual in a tax fraud case where the individual had been acquitted of fraud in a prior criminal case based on same allegations

Source: CourtListener parenthetical corpus (CC0).

Judges: Brandeis

Read full opinion on CourtListener

Cited by

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

Cites

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

Other cases named Helvering v. Mitchell

2 other CourtListener records share 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.