Koshland v. Helvering

How courts have described this case

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

• “[W]here . . . the provisions of [an] act are unambiguous, and its directions specific, there is no power to amend it by regulation.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

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

• Commissioner v. Glenshaw Glass Co.
  Supreme Court· 1955-05-09· cited 1,324×
• Helvering v. Gowran
  Supreme Court· 1937-12-06· cited 748×
• Social Security Board v. Nierotko
  Supreme Court· 1946-02-25· cited 395×
• Commissioner v. Acker
  Supreme Court· 1959-11-16· cited 316×
• Bodinson Manufacturing Co. v. California Employment Commission
  California Supreme Court· 1941-02-07· cited 284×
• United States v. Calamaro
  Supreme Court· 1957-06-17· cited 202×
• Whitcomb Hotel, Inc. v. California Employment Commission
  California Supreme Court· 1944-08-18· cited 185×
• Helvering v. Griffiths
  Supreme Court· 1943-03-01· cited 158×
• M. E. Blatt Co. v. United States
  Supreme Court· 1938-12-05· cited 105×
• Fred N. Acker v. Commissioner of Internal Revenue
  Sixth Circuit· 1958-09-03· cited 97×
• Burris v. American Chicle Co.
  Second Circuit· 1941-05-26· cited 80×
• Helvering v. Oregon Mutual Life Insurance
  Supreme Court· 1940-12-09· cited 79×
• Dougherty v. Commissioner
  U.S. Tax Court· 1973-09-18· cited 62×
• Commissioner of Internal Revenue v. Shamberg's Estate
  Second Circuit· 1944-08-24· cited 57×
• Commissioner v. Fink
  Supreme Court· 1987-06-22· cited 55×
• Felton v. Brown
  Veterans Claims· 1994-12-21· cited 51×
• First Industrial Loan Co. v. Daugherty
  California Supreme Court· 1945-06-19· cited 49×
• Caterpillar Tractor Co. v. United States
  Court of Claims· 1978-12-13· cited 46×
• General Motors Corporation v. Blevins
  D. Colorado· 1956-08-07· cited 44×
• Durbin Paper Stock Co. v. Commissioner
  U.S. Tax Court· 1983-01-20· cited 40×

Cites

12 cases in this archive are cited by this case.

• Eisner v. MacOmber
  Supreme Court· 1920-03-08· cited 1,262×
• Towne v. Eisner
  Supreme Court· 1918-01-07· cited 577×
• Poe v. Seaborn
  Supreme Court· 1930-11-24· cited 567×
• Manhattan General Equipment Co. v. Commissioner of Internal Revenue
  Supreme Court· 1936-02-03· cited 555×
• Morrissey v. Commissioner
  Supreme Court· 1935-12-16· cited 526×
• Miles v. Safe Deposit & Trust Co. of Baltimore
  Supreme Court· 1922-05-29· cited 195×
• Helvering v. Minnesota Tea Co.
  Supreme Court· 1935-12-16· cited 195×
• Marr v. United States
  Supreme Court· 1925-06-01· cited 170×
• McFeely v. Commissioner
  Supreme Court· 1935-11-11· cited 146×
• McCaughn v. Hershey Chocolate Co.
  Supreme Court· 1931-05-18· cited 131×
• Cullinan v. Walker, Collector of Internal Revenue
  Supreme Court· 1923-04-30· cited 108×
• Rockefeller v. United States
  Supreme Court· 1921-11-21· cited 105×