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325 U.S. 868

Docket No. 1200.

Heller v. Commissioner

Supreme Court of the United States · decided 1945-05-28

1 counsel of record

Good law ✅— No negative treatment on recordhow we know

Decided 1945-05-28

How this case has been cited

Cited by 44 later decisions — most recently August 1981 · most notably Beck v. Commissioner (1950), James Armour, Inc. v. Commissioner (1964)

11 federal appellate · 1 district · 7 state decisions

17019451950196019701980decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

¶1Mr. Sidney M. Ehrman for petitioner. Assistant Solicitor General Cox, Assistant Attorney General Samuel 0. Clark, Jr., Messrs. Sewall Key, J. Louis Monarch and Harold C. Wilkenfeld for respondent.

¶2Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit denied.

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