Leithauser v. Hartford Fire Ins., 296 U.S. 645 (1935). · Go Syfert
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Leithauser v. Hartford Fire Ins., 296 U.S. 645 (1935). Cases Citing This Book View Copy Cite
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cited 2× by 1 distinct case, last quoted 1972 · …if anticipatory arrangements intended to circumvent taxes may be disregarded by courts without the aid of statutory authority, a statute authorizing the commissioner to disregard them under similar circumstances cannot be unconstitutional. ⚠ not in text
83 citation events (1 in the last 25 years) across 17 distinct courts.
Strongest positive: Estate of Whitlock v. Commissioner (tax, 1972-12-29)
Treatment trajectory · 1935 → 2026 · click a year to view as-of
1935 1980 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
examined Cited as authority (quoted) Estate of Whitlock v. Commissioner (2×)
Tax Ct. · 1972 · signal: cf. · quote attribution · 2 verbatim quotes · confidence low
if anticipatory arrangements intended to circumvent taxes may be disregarded by courts without the aid of statutory authority, a statute authorizing the commissioner to disregard them under similar circumstances cannot be unconstitutional.
cited Cited "see" Commissioner of Internal Revenue v. Chelsea Products, Inc
3rd Cir. · 1952 · signal: see · confidence high
See Asiatic Petroleum Co. v. Commissioner, 2 Cir., 1935, 79 F.2d 234, 236 , certiorari denied, 1935, 296 U.S. 645 , 56 S.Ct. 248 , 80 L.Ed. 459 . 6 .
cited Cited "see, e.g." Lufkin Foundry & Mach. Co. v. Commissioner
Tax Ct. · 1971 · signal: see, e.g. · confidence low
See, e.g., Asiatic Petroleum Co. v. Commissioner, 79 F. 2d 234 , 236 (C.A. 2), affrming 31 B.T.A. 1152 , certiorari denied *328 296 U.S. 645 , rehearing denied 296 U.S. 664 ; Simon J.
discussed Cited "see, e.g." Huber Homes, Inc. v. Commissioner (2×)
unknown court · 1971 · signal: see, e.g. · confidence low
See, e.g., Asiatic Petroleum Co. v. Commissioner , 79 F. 2d 234 , 236 (C.A. 2), affirming 31 B.T.A. 1152 , certiorari denied 296 U.S. 645 , rehearing denied 296 U.S. 664 ; Simon J.
discussed Cited "see, e.g." Marc's Big Boy-Prospect, Inc. v. Commissioner (2×)
Tax Ct. · 1969 · signal: see also · confidence low
See also Asiatic Petroleum Co. (Delaware) Ltd., 31 B.T.A. 1152, 1154-1158 (1935), affd. 79 F. 2d 234 (C.A. 2, 1935), certiorari denied 296 U.S. 645 (1935).
Retrieving the full opinion text from the archive…
Leithauser
v.
Hartford Fire Insurance Co.
No. 554.
Supreme Court of the United States.
Nov 25, 1935.
296 U.S. 645
Mr. T. T. Ansberry for petitioner., Mr. Harold W. Fraser for respondent.
Published
1 passages pin-cited by 1 case
Pinpoint authority: bottom 82%
Citer courts: U.S. Tax Court (2)

[*645] Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.