Burnet v. Henry

Supreme Court of the United States

Argued March 12, 1931.

April 13, 1931

Supreme Court of the United States · decided 1931-04-13

2 counsel of record

Relies on Burnet v. Houston · Henry v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Reversed · 9–0 · Opinion by George Sutherland · Decided 1931-04-13

How this case has been cited

Cited by 55 later decisions (6 by the Supreme Court) — most recently September 2017 · most notably State Farm Mut Automobile Ins Co v. Duel (1945), Burnet v. Porter (1931)

21 federal appellate · 5 district · 8 state decisions

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 →

The Attorney General and Mr. G. A. Youngquist, Asst. Atty. Gen., for petitioner.

Mr. Wm. Clarke Mason, of Philadelphia, Pa., for respondent.

Mr. Justice SUTHERLAND delivered the opinion of the Court.

¶1

The question in this case is the same as that which has been determined against the respondent in No. 199, Burnet v. Houston, 283 U. S. 223, 51 S. Ct. 413, 75 L. Ed. 991. The subscription to the fund described in our opinion in that case was not made by respondent direct, but by her brother, Samuel F. Houston, acting as her agent. Otherwise the facts are the same; and, upon the authority of the Houston Case, the judgment of the court below ((C. C. A.) 39 F.(2d) 358) is reversed.

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Status

·9–0

ReversedHenry v. Commissioner (39 F.2d 358) — on appeal from Third Circuit Court of Appeals

Justices

George Sutherland
Judge
Majority opinion →

Parties

petitioner:David BURNET, Commissioner of Internal Revenue
respondent:Sallie H. HENRY

Counsel

Mr. William Clarke Mason, with whom Mr. John Russell, Jr., was on the brief, for respondent.

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Sewall Key and A. H. Conner, Special Assistants to the Attorney General, Erwin N. Griswold, and Clarence M. Charest, General Counsel, and Allin H. Pierce, Special Attorney, Bureau of Internal Revenue, were on the brief, for petitioner.