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.
Helvering, Commissioner of Internal Revenue, v. Johnson, 1939 — 308 U.S. 523 · caselaw · US
Tax
Helvering, Commissioner of Internal Revenue, v. Johnson
308 U.S. 52384 L. Ed. 443·Supreme Court of the United States·1939
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. 317.
Helvering, Commissioner of Internal Revenue, v. Johnson.
Argued December 5, 1939.
Decided December 11, 1939.
Assistant Attorney General Clark and Mr. Arnold Baum, with whom Solicitor General Jackson and Messrs. Sewall Key and Joseph M. Jones were on the brief, for petitioner. Mr. Abraham Lowenhaupt, with whom Mr. Stanley S. Waite was on the brief, for respondent.
[MAJORITY — Per Curiam:]
Per Curiam:
The judgment is affirmed by an equally divided Court.