HARRY T. ROLLINS
v.
HELVERING, COMMISSIONER OF INTERNAL REVENUE; GLENDORA M. ROLLINS V. SAME; MARGARET C. ROLLINS V. SAME; HARRY T. ROLLINS ET AL., EXECUTORS, V. SAME; AND RALPH E. ROLLINS V. SAME

U.S. | 1938-01-03
Nos. 603; No. 604; No. 605; No. 606; No. 607
302 U.S. 763 Supreme Court of the United States (1938) Positive Treatment
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  • White v. Higgins, 116 F.2d 312 (1st Cir. 1940)
    …stitutes little hindrance to him if he wants to get the property back. See Cox v. Commissioner, 10 Cir., 110 F. 2d 934, 936, certiorari denied, October 14, 1940, 61 S.Ct. 26, 85 L.Ed. -; Rollins v. Helvering, 8 Cir., 92 F. 2d 390, certiorari denied, 302 U.S. 763, 58 S.Ct. 409, 82 L.Ed. 592. Cf. Commissioner v. Morton, 7 Cir., 108 F. 2d 1005. If the question comes to us again in a new case we shall feel free to re-examine it. But the question was fully and fairly presented to this court on the earlier appe…

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