green
Positive treatment
1.6 score
Treatment trajectory · 1934 → 2026 · click a year to view as-of
1934
1980
2026
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited "see, e.g."
Water Quality Association Employees' Benefit Corporation v. United States
See also United States Trust Co. of New York v. Anderson, 65 F.2d 575, 577 (2d Cir.1933) (tax exemptions will not be applied to particular case unless granted in statute in plain terms), certiorari denied, 290 U.S. 683 , 54 S.Ct. 120 , 78 L.Ed. 589 ; but see Helvering v. Bliss, 293 U.S. 144, 150-151 , 55 S.Ct. 17, 20 , 79 L.Ed. 246 (rule of liberal construction applied to charitable contributions). 2 .
discussed
Cited "see, e.g."
Power Equipment Company v. United States
(2×)
See also Fox, 397 F.2d at 122 (The word “obligations” was not intended to extend to every obligation including the payment of interest but only to those obligations that were created in the exercise of the state’s borrowing power.) In United States Trust Co. v. Anderson, 65 F.2d 575 (2d Cir.), cert. denied, 290 U.S. 683 , 54 S.Ct. 120 , 78 L.Ed. 589 (1933), the court further explained: There is no doubt that the clause exempting from taxation “obligations of a State ... or any political subdivision thereof” may be so interpreted as to embrace almost anything which a state or municipa…
Retrieving the full opinion text from the archive…
O'Hearne
v.
United States
v.
United States
No. 458.
Supreme Court of the United States.
Nov 6, 1933.
Mr. W. B. O’Connell for petitioner. Solicitor General Biggs and Mr. Mahlon D. Kiefer for the United States.
Cited by 1 opinion | Published
Petition for writ of certiorari to the Court of Appeals of the District of Columbia denied.