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Helvering v. Estate of Enright, 312 U.S. 636 (1941)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Helvering v. Estate of Enright, 312 U.S. 636 (1941)
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Helvering v. Estate of Enright No. 436 Argued March 4, 1941 Decided March 31, 1941 312 U.S. 636
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
Section 42 of the Revenue Act of 1934 permits the inclusion, as accruable items, in a decedent’s gross income for the period ending with his death, of his share of the profits earned, but not yet received, by a partnership, although both the decedent and his firm kept their accounts and made their income tax reports on a calendar year cash receipts and disbursements basis. P. 640.
So held of a deceased member of a law firm in respect of his share of the earned portion of the estimated receipts from the unfinished business of the firm, valued as of the date of his death.
112 F.2d 919, reversed.
Certiorari, 311 U.S. 638, to review the reversal of a decision of the Board of Tax Appeals sustaining a deficiency assessment.
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Chicago: U.S. Supreme Court, "Syllabus," Helvering v. Estate of Enright, 312 U.S. 636 (1941) in 312 U.S. 636 312 U.S. 637. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=79X3M4LPCGM4LUN.
MLA: U.S. Supreme Court. "Syllabus." Helvering v. Estate of Enright, 312 U.S. 636 (1941), in 312 U.S. 636, page 312 U.S. 637. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=79X3M4LPCGM4LUN.
Harvard: U.S. Supreme Court, 'Syllabus' in Helvering v. Estate of Enright, 312 U.S. 636 (1941). cited in 1941, 312 U.S. 636, pp.312 U.S. 637. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=79X3M4LPCGM4LUN.
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