Helvering v. Therrell, 303 U.S. 218 (1938)
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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. Therrell, 303 U.S. 218 (1938)
Helvering v. Therrell No. 128 Argued December 17, 1937 Decided February 28, 1938 * 303 U.S. 218
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
The compensation received (1) by a liquidator appointed by the State Comptroller to wind up insolvent banks pursuant to Florida statutes; (2) by legal counsel employed by the Insurance Department of New York for services in liquidating insolvent insurance companies taken over by the state Superintendent of Insurance, pursuant to New York statutes; (3) by an attorney in the Department of Justice of Pennsylvania assigned by the Attorney General for legal work relating to winding up of insolvent banks taken over by the state Secretary of Banking pursuant to Pennsylvania statutes, held (p. 222) subject to income taxation by the Federal Government, it appearing:
1. That the compensation in each instance was paid from the assets of the liquidating corporation, not from funds belonging to the State;
2. That no one of the taxpayers was an officer of the State in the strict sense of that term;
3. That the businesses about which they were employed were not utilized by the States in the discharge of their essential governmental duties;
4. That the corporations were private enterprises, and their funds private property.
88 F.2d 869 and id. 873 reversed.
89 id. 699 affirmed.
92 id. 150 reversed.
Certiorari to review decisions of Circuit Courts of Appeals in four cases on appeals from decisions of the Board of Tax Appeals sustaining income tax assessments. In Nos. 128, 129 and 597 (34 B.T.A. 956) the Board’s ruling was reversed by the lower court; in No. 287, the Board’s ruling, 34 B.T.A. 963, was affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Helvering v. Therrell, 303 U.S. 218 (1938) in 303 U.S. 218 303 U.S. 219. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=VPJ3TLPEDNXH5SG.
MLA: U.S. Supreme Court. "Syllabus." Helvering v. Therrell, 303 U.S. 218 (1938), in 303 U.S. 218, page 303 U.S. 219. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=VPJ3TLPEDNXH5SG.
Harvard: U.S. Supreme Court, 'Syllabus' in Helvering v. Therrell, 303 U.S. 218 (1938). cited in 1938, 303 U.S. 218, pp.303 U.S. 219. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=VPJ3TLPEDNXH5SG.
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