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.
Tax
Helvering, Commissioner of Internal Revenue, v. Sprouse
315 U.S. 810·Supreme Court of the United States·1942
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. 894.
Helvering, Commissioner of Internal Revenue, v. Sprouse.
March 2, 1942.
Mr. Justice Black, Mr. Justice Douglas, and Mr. Justice Murphy are of opinion that the petition for writ of certiorari should be granted. Solid- tor General Fahy for petitioner;
[MAJORITY]
Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit denied.