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. Hallock et al.; Same v. Hallock, Executrix; and Same v. Squire, Superintendent of Banks of Ohio, 1939 — 308 U.S. 532 · caselaw · US
Tax
Helvering, Commissioner of Internal Revenue, v. Hallock et al.; Same v. Hallock, Executrix; and Same v. Squire, Superintendent of Banks of Ohio
308 U.S. 532·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. 110.
No. 111.
No. 112.
Helvering, Commissioner of Internal Revenue, v. Hallock et al.; Same v. Hallock, Executrix; and Same v. Squire, Superintendent of Banks of Ohio.
October 9, 1939.
Solicitor General Jackson for petitioner. Mr. William B. Stewart for respondents in Nos. 110 and 111. MF. W. H. Annat for respondent in No. 112.
[MAJORITY]
Petition for writs of certio-rari to the Circuit Court of Appeals for the Sixth Circuit granted.
Reported below: 102 F. 2d 1.