United States v. Malcolm

U.S.

Court: Supreme Court of the United States

Citations: 282 U.S. 792, 75 L. Ed. 714, 51 S. Ct. 184, 9 A.F.T.R. (P-H) 956, 2 U.S. Tax Cas. (CCH) 650, 1931 U.S. LEXIS 41, SCDB 1930-112

Decision Date: 1/19/1931

Docket Number: No. 512

Jurisdiction: U.S.

Bluebook Citation: United States v. Malcolm, 282 U.S. 792, 75 L. Ed. 714, 51 S. Ct. 184, 9 A.F.T.R. (P-H) 956, 2 U.S. Tax Cas. (CCH) 650, 1931 U.S. LEXIS 41, SCDB 1930-112 (1931)

More Cases: U.S. decisions from 1931

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How this case sits in the citation network, derived from CiteLaw's graph of published opinions.

★Highly CitedTop 2% most-cited · cited by 143 decisions

143

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1930s1940s1950s1960s1970s1980s1990s2000s2010s2020s

Courts citing this case

Tax Ct.35

T.C.30

B.T.A.22

9th Cir.21

P.R.8

S.D. Cal.4

Most recently cited by10

2020Shelley Jou Wienke, Petitioner T.C.
2020Shelley Jou Wienke v. Commissioner Tax Ct.
2011Richard H. Gleason, Petitioner T.C.
2011Gleason v. Comm'r Tax Ct.
2009Anastasi v. Knowles Cal. Ct. App.
2004Mumtaz A. Ali, Petitioner T.C.
2004Ali v. Comm'r Tax Ct.
1996Webb v. Commissioner Tax Ct.
1995Gross v. Commissioner Tax Ct.
1994Tseng v. Commissioner Tax Ct.

Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.

Opinion

UNITED STATES v. MALCOLM.

Attorneys

Solicitor General Thacher, Assistant Attorney General Youngquist, Mr. Sewall Key and Miss Helen B. Carloss, Special Assistants to the Attorney General, and Mr. Erwin N. Griswold submitted for the United States.
Messrs. Kingman Brewster, James S. Y. Ivins, Allen G. Wright, A. J. 'Hill, O. R. Folsom-Jones, Joseph D. Brady, and F. E. Youngman submitted for Malcolm.

majority Pee Curiam.

The first question certified is answered: No. The second question is answered: Yes. Poe v. Seaborn, ante, p. 101; Goodell v. Koch, ante, p. 118; Hopkins v. Bacon, ante, p. 122.