Healy Vs. Commissioner

Decided On : Apr-06-1953

Court : US Supreme Court

LAW: Rule 32

PERSON: Healy, CHIEF JUSTICE, VINSON, Justice Brandeis, DOUGLAS, v. Smith, Gordon W. Hartfield, Edwin E. Healy, Hall C. Smith, v. Smith, Charles E. Smith & Sons Co., Heiner, Bogert, Rutkin, Bull

CARDINAL: 345, 345, 345, transferee, transferee, transferee, 194, 662, 191, 536, 16, 200, 194, 662, 344, 811, 138, 11, 174, 194, 536, 34, three, 1, As to two, 3, 4, three, 311, transferee, 5, transferee, three, transferee, transferee, One, 6, three, 8, 286, 282, 9, 10, 12, 13, one, transferee, transferee, transferee, 15, 16, 17, 18, 138, 138, 1, 16, 11, 2, 194, 662, 3, 194, 536, 4, 344, 811, 184, 6, 41, 9, 10, 462.1, 3, 471, 12, 130, 13, 14, 15, transferee, 16, transferee, 9, 53.29, 17, 179, 18

GPE: U.S., Healy v. Commissioner, U.S., Healy, U.S., U.S., U.S., U.S., United States, MR, Hartfield, U.S., United States v. Lewis, United States, United States

DATE: 1953, 1953, December 12, 1952 , April 6, 1953, the year, a subsequent year, prior years, the year, that year, 76, a prior year, a prior year, a given year, the respective years, the year, the end of the year, the year, the year, the year, annual, the year, the correct year, the year, the year, 1932, annual, 1951, 252 U. S. 189, 1920, the year, the years, the earlier year, the later year, the earlier year, annual, the end of each year, the year, annual, 76, 1951, 1948, 1952, 1952, 1952, 1011, 1950, 1950, 1938, 1931, 42, 1951, 1147, 1952, 252 U. S. 189, 1920, 1119, G.C.M. 16730, 1936

ORG: U.S. Supreme Court, THE UNITED STATES COURT OF APPEALS , Syllabus, The Tax Court, The Court of Appeals, Court, The Tax Court, The Court of Appeals, Court, Court, Court, The Tax Court, Courts of Appeals, the Court of Appeals, the Second Circuit, the Court of Appeals, the Sixth Circuit, the Internal Revenue Code, Court, Government, Congress, the Court of Appeals, the Second Circuit, the Court of Appeals, the Sixth Circuit, the United States Court of Appeals, the Sixth Circuit, Burnet v., Sanford & Brooks Co., I.R.C. §§ 41, I.R.C. § 44, Tiffany, Real Property, Fletcher, Cyclopedia Corporations, I.R.C. § 1111, Tax Court, I.R.C. §§ 275

NORP: North American, North American, North American, North American, §, §, Trusts, North American

PERCENT: 282 U. S. 359

WORK_OF_ART: Mertens, Law of Federal Income Taxation