HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

HUTCHINGS

Citator

Cited By

• Nat'l Labor Relations Bd. v. Express Publ'g Co., 312 U.S. 426 (U.S. 1941)
  …tuted a requirement that respondent notify the Guild of its willingness to comply with the order as modified and to notify a specified agent of the Board what steps respondent had taken to comply with the order. 111 F. 2d 588. We granted certiorari, 311 U. S. 638, the questions [*431] raised being of importance in the administration of the National Labor Relations Act. Although respondent has not sought certiorari it seeks to retain such advantages as it may have gained from the modification of the Board’s…
• Harrison v. Schaffner, 312 U.S. 579 (U.S. 1941)
  …or the calendar years 1930 and 1931, which she paid. In the present suit to recover the tax paid as illegally exacted the district court below gave judgment for the taxpayer, which the Court of Appeals affirmed. 113 F. 2d 449. We granted certiorari, 311 U. S. 638, to resolve an alleged conflict in principle of the decision below with those in Lucas v. Earl, 281 U. S. 111; Burnet v. Leininger, 285 U. S. 136, and Helvering v. Clifford, 309 Ú. S. 331. Since granting certiorari we have held, following the reaso…
• Helvering v. Hutchings, 312 U.S. 393 (U.S. 1941)
  …ency accordingly. The Board of Tax Appeals, treating the trust as the donee rather than the individual beneficiaries, sustained the Commissioner’s assessment. The Court of Appeals for the Fifth Circuit reversed. 111 F. 2d 229. We granted certiorari, 311 U. S. 638, to resolve a conflict [*395] of the decision below and of like decisions in other circuits, Welch v. Davidson, 102 F. 2d 100 (first circuit); Rheinstrom v. Commissioner, 105 F. 2d 642 (eighth circuit); McBrier v. Commissioner, 108 F. 2d 967 (third…