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United States v. Malcolm

United States v. Malcolm, 282 U.S. 792 (1931)
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Court
Supreme Court of the United States
Decided
January 19, 1931
Docket
No. 512
Judges
Per Curiam
Citations
282 U.S. 79251 S. Ct. 18475 L. Ed. 7149 A.F.T.R. (P-H) 9562 U.S. Tax Cas. (CCH) 6501931 U.S. LEXIS 41

Opinion — Per Curiam

282 U.S. 792 (1931)

UNITED STATES

v.

MALCOLM.

No. 512.

Supreme Court of United States.

Submitted January 12, 1931. Decided January 19, 1931. CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT.

*794 Solicitor General Thacher, Assistant Attorney General Youngquist, Mr. Sewall Key and Miss Helen R. 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.

PER 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.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 129 cases

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1931: 21932: 31933: 51934: 51935: 21936: 41937: 31938: 31939: 21940: 91941: 51942: 31943: 51944: 51945: 51946: 21947: 21948: 11949: 41950: 11951: 41952: 21953: 21954: 41958: 21961: 21962: 21964: 11966: 21968: 11969: 21970: 11971: 21974: 11975: 11976: 51977: 21979: 11980: 11982: 11983: 31984: 11986: 11988: 11989: 21990: 21991: 11992: 11994: 11996: 12004: 12009: 22011: 12020: 119312026peak 1940 · 9

Relies on it most ⓘ

  1. Johnson v. United States135 F.2d 125 (9th Cir. 1943)
  2. Bank of America Nat. Trust & Savings Ass'n v. Rogan33 F. Supp. 183 (S.D. Cal. 1940)
  3. Van Antwerp v. United States92 F.2d 871 (9th Cir. 1937)
  4. United States v. Goodyear99 F.2d 523 (9th Cir. 1938)
  5. Black v. Commissioner of Internal Revenue114 F.2d 355 (9th Cir. 1940)
  6. De La Torre v. National City Bank110 F.2d 976 (1st Cir. 1940)

Most recent

  1. Shelley Jou Wienke v. Commissioner2020 T.C. Memo. 143 (Tax Ct. 2020)
  2. Gleason v. Comm'r2011 T.C. Memo. 154
  3. In re Marriage of Knowles178 Cal. App. 4th 35 (2009)
  4. Anastasi v. Knowles178 Cal. App. 4th 35 (2009)
  5. Ali v. Comm'r2004 T.C. Memo. 284
  6. Webb v. Commissioner1996 T.C. Memo. 550

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 0

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