Helvering v. Gregory

Decided March 19, 1934. Thomas Walter Swan wrote the opinion for the court.

69 F.2d 809 · Cited 242 times

Official text

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Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

• Pinellas Ice & Cold Storage Co. v. Commissioner · 287 U.S. 462
• Bullen v. Wisconsin · 240 U.S. 625
• Rockefeller v. United States · 257 U.S. 176
• United States v. Isham · 84 U.S. 496
• Lonsdale v. Commissioner of Internal Revenue · 32 F.2d 537

Cited by

Later opinions in our collection that cite this decision.

• Hoosier Energy Rural Electric Cooperative, Inc. v. John Hancock Life Insurance · 588 F. Supp. 2d 919
• Sherwin-Williams Co. v. Commissioner of Revenue · 438 Mass. 71
• Caruth v. United States · 688 F. Supp. 1129
• Evans v. United States · 572 F. Supp. 74
• Bostock v. Clayton County · 590 U.S. 644
• United States v. Carlton · 512 U.S. 26
• CAO Holdings, Inc. v. Trost · 333 S.W.3d 73
• Commissioner v. Wodehouse · 337 U.S. 369
• Busch v. State · 523 S.E.2d 21
• International Game Technology, Inc. v. Second Judicial District Court of the State of Nevada Ex Rel. County of Washoe · 127 P.3d 1088
• 500 James Hance Court v. Pennsylvania Prevailing Wage Appeals Board · 33 A.3d 555
• SLI International Corp. v. Crystal · 236 Conn. 156
• Automatic Canteen Co. of America v. State Board of Equalization · 238 Cal. App. 2d 372
• Pembroke Realty & Securities Corp. v. Commissioner of Internal Revenue · 122 F.2d 252
• Crown Enterprises, Inc. v. Woods · 557 S.W.2d 491
• Pfohl Brothers Landfill Site Steering Committee v. Allied Waste Sys., Inc. · 255 F. Supp. 2d 134
• Commissioner of Internal Revenue v. Dyer · 74 F.2d 685
• Thompson v. Thompson · 973 A.2d 499
• Penfield v. Davis · 105 F. Supp. 292
• State v. Daniels · 158 So. 3d 629
• David's Specialty Shops, Inc. v. Johnson · 131 F. Supp. 458
• State, Department of Revenue v. Estate of Eberbach · 535 N.E.2d 1194
• In re the Estate of Horchler · 37 A.D.2d 28
• Knoppers v. Rumford Community Hospital · 531 A.2d 1276
• Holz v. United States · 176 F. Supp. 330

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Thomas Walter Swan’s Judicial Record · Second Circuit · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).