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.
Portage Silica Co. v. Commissioner of Internal Revenue, 1937 — 302 U.S. 711 · caselaw · US
Tax
Portage Silica Co. v. Commissioner of Internal Revenue
302 U.S. 711·Supreme Court of the United States·1937
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. 216.
Portage Silica Co. v. Commissioner of Internal Revenue.
October 11, 1937.
Messrs. Arthur C. Denison, Newton D. Baker, and Raymond T. Jackson for petitioner. Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and Morton K. Rothschild for respondent.
[MAJORITY]
Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.