1. Home
  2. Browse Decisions
  3. U.S.
  4. 303 U.S.
  5. 303 U.S. 218 (1938)
 

HELVERING v. THERRELL

No. 128.

303 U.S. 218 (1938)

58 S.Ct. 539

82 L.Ed. 758

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. THERRELL.

Supreme Court of United States.

Decided February 28, 1938.

Attorney(s) appearing for the Case

Solicitor General Reed, with whom Assistant Attorney General Morris, and Messrs. Sewall Key, Berryman Green, and Warner W. Gardner were on the briefs, for the Commissioner.

Mr. Harry M. Voorhis for respondent in Nos. 128 and 129. Mr. H.M. Hampton was on the brief with Mr. Voorhis in No. 129.

Mr. Bernhard Knollenberg, with whom Messrs. Jesse Hoyt and Alfred C. Bennett were on the brief, for respondent in No. 287.

Mr. John W. Townsend for respondent in No. 597.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Has the Federal Government power to tax compensation paid to attorneys and others out of corporate assets for necessary services rendered about the liquidation of an insolvent corporation by a state officer proceeding as required by her statutes?

The opinions below state the essential facts — not in dispute; make adequate references to the relevant...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases