Fourth Circuit· 12/23/1942

Helvering v. Smith

Citations

132 F.2d 965
30 A.F.T.R. (P-H) 712
1942 U.S. App. LEXIS 2687

Judges: Coleman, Dobie, Soper

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Cited by

7 cases in this archive cite this case.

Iowa Southern Utilities Company v. The United States
Court of Claims· 1965-07-16· cited 11×
Acheson v. Commissioner of Internal Revenue
Fifth Circuit· 1946-05-15· cited 8×
Díaz González v. Tribunal de Contribuciones de Puerto Rico
Supreme Court of Puerto Rico· 1949-04-11· cited 3×
Michael P. v. United States
D. South Carolina· 1966-02-17· cited 3×
Magruder v. Fidelity & Deposit Co.
Fourth Circuit· 1944-01-03
Díaz González v. Tax Court of Puerto Rico
Supreme Court of Puerto Rico· 1949-04-11
Fidelity & Deposit Co. v. Magruder
D. Maryland· 1943-06-23

Cites

16 cases in this archive are cited by this case.

Burnet v. Sanford & Brooks Co.
Supreme Court· 1931-01-05· cited 643×
Helvering v. Rankin
Supreme Court· 1935-04-29· cited 264×
Bingham v. Commissioner of Internal Revenue
Second Circuit· 1939-07-26· cited 63×
Mahler v. Commissioner of Internal Revenue
Second Circuit· 1941-05-19· cited 44×
Underwood v. Commissioner of Internal Revenue
Fourth Circuit· 1932-01-12· cited 42×
Deeds v. Commissioner of Internal Revenue
Sixth Circuit· 1931-03-04· cited 27×
Jones v. Commissioner of Internal Revenue
Ninth Circuit· 1939-06-02· cited 24×
Hadley Falls Trust Co. v. United States
First Circuit· 1940-03-29· cited 24×
Helvering v. State-Planters Bank & Trust Co.
Fourth Circuit· 1942-08-18· cited 17×
Burdan v. Commissioner of Internal Revenue
Third Circuit· 1939-08-08· cited 13×
Johnson, Drake & Piper, Inc. v. Helvering
Eighth Circuit· 1934-02-08· cited 13×
Bartlett v. Commissioner
Fourth Circuit· 1940-09-06· cited 13×
Eastern New Jersey Power Co. v. Commissioner
Board of Tax Appeals· 1938-06-10· cited 10×
Greenwood Packing Plant v. Commissioner of Internal Revenue
Fourth Circuit· 1942-11-12· cited 9×
Estate of Grant v. Commissioner
Board of Tax Appeals· 1937-12-31· cited 7×
Van Smith Bldg. Material Co. v. Commissioner
Board of Tax Appeals· 1929-06-03· cited 3×

Other cases with this name

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