Citation network
Helvering Vs. Griffiths
Cites for this judgment
- US Supreme Court
- Mar 01, 1943
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
-
U.S. 371 (1943) U.S. Supreme Court Helvering v. GriffithsSearch
-
U.S. 371 (1943) Helvering v. GriffithsSearch
-
Internal Revenue Code, did not intend to tax such stock dividends, and that there is no occasion to reconsider Eisner v. MacomberSearch
-
regulations thereunder afford a basis on which we may reconsider the decision in Page 318 U. S. 372 Eisner v. MacomberSearch
-
his determination, and the Circuit Court of Appeals for the Second Circuit affirmed on the authority of Eisner v. MacomberSearch
-
S. 373 Was Congress thereby saying that such a dividend as we have here is not being taxed, in view of the Eisner v. MacomberSearch
-
might have a wider scope. Towne v. EisnerSearch
-
chiefly for the reason that income had not been severed from capital or realized by such a distribution. Eisner v. MacomberSearch
-
Page 318 U. S. 374 Although Eisner v. MacomberSearch
-
Brief any citation in this list with AI Studio
-
pointed out in reorganization cases that a distinction existed between the type of stock dividend before it in Eisner v. MacomberSearch
-
and one which gave the stockholder a different stock, or different proportionate interests, than before. United States v. PhellisSearch
-
Rockefeller v. UnitedSearch
-
Marr v. UnitedSearch
-
March 30, 1936, this Court granted certiorari in Koshland v. HelveringSearch
-
her gain on the redemption of the old stock and added to her tax. She argued that her dividend, notwithstanding Eisner v. MacomberSearch
-
that the dividend in question did constitute income within the Sixteenth Amendment, and in effect limited Eisner v. MacomberSearch
-
was foreclosed by the belief that Eisner v. MacomberSearch
-
Revenue, setting forth cases dealing with the taxability of stock dividends, sixteen of which, including Eisner v. MacomberSearch
-
the constitutional immunity of the true stock dividend recognized or declared in Eisner v. MacomberSearch
-
Congressman Vinson called particular and favorable attention to an article approving the decision in Eisner v. MacomberSearch
-
provisions had been drafted to avoid the limitations set upon Congressional power by Page 318 U. S. 387 Eisner v. MacomberSearch
-
to accomplish their purpose, and that fully effective provisions would entail a challenge of the authority of Eisner v. MacomberSearch
-
f)(1) not as repudiating Eisner v. MacomberSearch
-
by taxing stock dividends, but as exempting them and adopting the existing decisions, including Eisner v. MacomberSearch
-
and enacted, contained provisions Page 318 U. S. 390 intended to conform with the authority of Eisner v. MacomberSearch
-
on the contrary, there was continued recognition of the Page 318 U. S. 393 authority of Eisner v. MacomberSearch
-
This action followed the decision of this Court in Helvering v. BrunnSearch
-
the taxpayer was able to sever increment from his original capital. It preceded by ten days the decision in Helvering v. HorstSearch
-
decisions Page 318 U. S. 394 undermined further the original theoretical bases of the decision in Eisner v. MacomberSearch
-
The Government says that the time has come when Eisner v. MacomberSearch
-
reconsideration of that decision. It should be observed that the question of the constitutional validity of Eisner v. MacomberSearch
-
f)(1) to do what Eisner v. MacomberSearch
-
be found in the decisions of this Court, Page 318 U. S. 395 and, when these dividends were received, Eisner v. MacomberSearch
-
first enacted states in terms that the statute was not intended to lay a tax on the facts of this case and of Eisner v. MacomberSearch
-
nontaxable. In White v. WinchesterSearch
-
of the respondent except for the Government's assertion that it should be disregarded upon the authority of Helvering v. HallockSearch
-
f)(1) in abeyance until the Treasury should decide that the time was ripe to challenge Eisner v. MacomberSearch
-
f)(1) in suspense until the termination of years of litigation is in conflict with our recent decision in Parker v. MotorSearch
-
Its statement in such terms was due to this Court's decision in Southern Pacific Co. v. JensenSearch
-
on Eisner v. MacomberSearch
-
sometimes requires us to adhere to an unsatisfactory rule to avoid unfortunate practical results from a change. Davis v. DepartmentSearch
-
Treasury that it has no intention of harassing taxpayers with respect to liability for past years, and that, if Eisner v. MacomberSearch
-
Congressional authority, we are powerless to do so. That being the case, we cannot reach the reconsideration of Eisner v. MacomberSearch
-
Clark, Eisner v. MacomberSearch
AI Brief on cited cases - 7-day free trial