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Higgins Vs. Smith

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  • US Supreme Court
  • Jan 08, 1940

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51 entries 5 linked 46 unlinked
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  1. Dalton Vs. Bowers US Supreme Court · Dec 12, 1932
  2. Burnet Vs. Clark US Supreme Court · Dec 12, 1932
  3. Lucas Vs. Earl US Supreme Court · Mar 17, 1930
  4. Corliss Vs. Bowers US Supreme Court · Apr 28, 1930
  5. Griffiths Vs. Commissioner US Supreme Court · Dec 18, 1939
  6. U.S. 473 (1940) U.S. Supreme Court Higgins v. Smith
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  7. U.S. 473 (1940) Higgins v. Smith
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  8. below and that Page 308 U. S. 474 of the Circuit Court of Appeals for the Seventh Circuit in Commissioner v. Griffiths
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  9. substance in such a sale finally to determine a loss. The Government urges that the principle underlying Gregory v. Helvering
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  10. The taxpayer cites Burnet v. Commonwealth
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  11. Jones v. Helvering
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  12. After the Jones defeat, the Government sought relief in Congress, and after the judgment in Commissioner v. Griffiths
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  13. F.2d 110, aff'd sub nom. Griffiths v. Commissioner
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  14. Burnett v. Huff
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  15. Cf. Stone v. White
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  16. Klein v. Board
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  17. Cf. Edwards v. Chile
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  18. Jones v. Helvering
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  19. Commissioner v. Eldridge
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  20. Commissioner v. McCreery
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  21. Foster v. Commissioner
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  22. Helvering, Commissioner v. Johnson
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  23. David Stewart v. Commissioner
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  24. Corrado & Galiardi, Inc. v. Commissioner
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  25. Edward Securities Corp. v. Commissioner
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  26. Ralph Hochstetter v. Commissioner
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  27. John Thomas Smith v. Commissioner
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  28. Helvering v. Wilshire
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  29. Cf. Sanford's Estate v. Commissioner
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  30. until 1934, when Congress dealt with the subject. This Court, speaking by Mr. Justice Holmes, said, in Klein v. Board
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  31. Appeals sustained the Commissioner, but the Court of Appeals of the District of Columbia reversed the Board in Jones v. Helvering
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  32. This Court, having denied certiorari in Jones v. Helvering
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  33. supra, decided Gregory v. Helvering
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  34. France Co. v. Commissioner
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  35. Coxe v. Handy
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  36. Menihan v. Commissioner
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  37. Webber v. Knox
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  38. Burnet v. Commonwealth
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  39. Jones v. Commissioner
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  40. Helvering v. Johnson
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  41. Smith v. Higgins
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  42. David Stewart v. Comm'r
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  43. Corrado & Galiardi, Inc. v. Comm'r
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  44. Ralph Hochstetter v. Comm'r
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  45. John Thomas Smith v. Comm'r
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  46. Iowa Bridge Co. v. Commissioner
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  47. U.S. Supreme Court Higgins v. Smith
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  48. Commissioner v. Griffiths
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  49. Gregory v. Helvering
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  50. Klein v. Board
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