HIGGINS

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Hormel v. Helvering, 312 U.S. 552 (U.S. 1941)
  …22 (a) could properly be considered, and held the income taxable to petitioner under that section. Because of a conflict among the Circuit Courts of Appeals on the propriety of considering § 22 (a) under these circumstances,4 we granted certiorari. 311 U. S. 626. Two questions are presented for our decision: First, Was the court below correct in holding that § 22 (a) should be considered? Second, If so, was the court below justified in determining that the income of these trusts was taxable to petitioner u…
• Equitable Life Ins. Co. of Iowa v. Halsey, 312 U.S. 410 (U.S. 1941)
  …ng that a financial statement of a guarantor of the bonds, submitted to petitioner by respondent’s agent, on the faith of which petitioner had bought the bonds, did not truly represent the financial condition of the guarantor. We granted certiorari, 311 U. S. 626, upon a petition which asserted the failure of the court below to follow state law in its rulings, the questions presented being of public importance because they involve the relation of the federal courts to the states. We summarize briefly the ev…