Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
R. Simpson & Co., Inc. v. Commissioner of Internal Revenue, 1943 — 319 U.S. 778 · caselaw · US
Contracts · MBE-tested
R. Simpson & Co., Inc. v. Commissioner of Internal Revenue
319 U.S. 778·Supreme Court of the United States·1943
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 419.
R. Simpson & Co., Inc. v. Commissioner of Internal Revenue.
June 7, 1943.
Mr. Gerald Donovan for petitioner. Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and J. Louis Monarch for respondent.
[MAJORITY]
The motion for leave to file a petition for rehearing is granted, the petition for rehearing is granted and the order denying certiorari, 317 U. S. 677, is vacated. The petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit is granted, limited to the question presented by the second reason relied upon in the petition for writ of certiorari. Mr. Justice Rutledge took no part in the consideration or decision of this application.