Est. of Rogers v. Helvering, 320 U.S. 210 (1943). · Go Syfert
Est. of Rogers v. Helvering, 320 U.S. 210 (1943). Cases Citing This Book View Copy Cite
81 citation events (13 in the last 25 years) across 20 distinct courts.
Strongest positive: ARCH & ENG, LLC d/b/a Z GRILL AND TAP v. GATOR FLOWER MOUND, LLC a/k/a FLORIDA GATOR FLOWER MOUND, LLC (txed, 2026-02-05)
Treatment trajectory · 1943 → 2026 · click a year to view as-of
1943 1984 2026
Top citers, strongest first. 20 distinct citers. How cited ↗
discussed Cited "see" ARCH & ENG, LLC d/b/a Z GRILL AND TAP v. GATOR FLOWER MOUND, LLC a/k/a FLORIDA GATOR FLOWER MOUND, LLC
E.D. Tex. · 2026 · signal: see · confidence high
See Wingate v. Hajdik, 795 S.W.2d 717, 719 (Tex. 1990) (“Ordinarily, the cause of action for injury to the property of a corporation, or the impairment or destruction of its business, is vested in the corporation, as distinguished from its stockholders, even though it may result indirectly in loss of earnings to the stockholders.” (quoting Massachusetts v. Davis, 168 S.W.2d 216, 221 (1942), cert. denied, 320 U.S. 210 (1943))); see also Sun Towers, Inc. v. Heckler, 725 F.2d 315, 331 (5th Cir. 1984) (“It is an elementary principle of corporate law that a corporation and its stockholders ar…
discussed Cited "see" Darrell Lake, Rian Maguire, RCC Medical 1 Genpar, LLC, and Realty Capital Corp. AND Richard Myers and Realty Capital Partners, LLC v. George F. Cravens, M.D., RCC Medical District Facilities, Ltd., and Center for Neurological Disorders Hospital, LP
Tex. App. · 2015 · signal: see · confidence high
See Wingate, 795 S.W.2d at 719 . “[I]njury to the property of a corporation, or the impairment or destruction of its business, is vested in the corporation, as distinguished from its stockholders, even though it may result indirectly in loss of earnings to the stockholders.” Id. (quoting Massachusetts v. Davis, 140 Tex. 398 , 406–07, 168 S.W.2d 216, 221 (1942), cert. denied, 320 U.S. 210 (1943)); see also Singh, 338 S.W.3d at 180–82 (holding sole shareholder had no standing to recover profits lost by Subchapter S corporation); Nauslar, 170 S.W.3d at 248, 251 (holding that “[t]he righ…
discussed Cited "see" Noah S. Bunker, Paul Carrell, Everett Brew Houston, Jr., W. Andrew Buchholz, Scott J. Leighty, Jad L. Davis, and Holly Clause v. Tracy D. Strandhagen
Tex. App. · 2015 · signal: see · confidence high
See Massachusetts v. Davis, 140 stating that he would personally fund the payment for the Tex. 398, [**18] 168 S.W.2d 216, 224 (1942), cert. corrective work, these letters were apparently written for denied, 320 U.S. 210 , 87 L.
cited Cited "see" Cowboys Concert Hall-Arlington v. Bruce Jones
Tex. App. · 2014 · signal: see · confidence high
See Commonwealth of Mass. v. Davis, 168 S.W.2d 216, 225 (Tex. 1942), cert. denied, 320 U.S. 210 (1943); Wrenn v. G.A.T.X.
cited Cited "see" Larry York D/B/A York Tank Trucks v. State of Texas and Wise County, Texas
Tex. App. · 2009 · signal: see · confidence high
In re R.B ., 225 S.W.3d 798, 802 (Tex. App.—Fort Worth 2007, no pet.); see Mass . v. Davis , 140 Tex. 398 , 168 S.W.2d 216, 220 (1942), cert. denied , 320 U.S. 210 (1943); Kaye v. Harris County Mun.
discussed Cited "see" York v. State (2×)
Tex. App. · 2009 · signal: see · confidence high
In re R.B., 225 S.W.3d 798, 802 (Tex.App.-Fort Worth 2007, no pet.); see Mass. v. Davis, 140 Tex. 398 , 168 S.W.2d 216, 220 (1942), cert. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943); Kaye v. Harris County Mun.
cited Cited "see" Larry York D/B/A York Tank Trucks v. State of Texas and Wise County, Texas
Tex. App. · 2009 · signal: see · confidence high
In re R.B., 225 S.W.3d 798, 802 (Tex. App.—Fort Worth 2007, no pet.); see Mass. v. Davis, 140 Tex. 398 , 168 S.W.2d 216, 220 (1942), cert. denied, 320 U.S. 210 (1943); Kaye v. Harris County Mun.
cited Cited "see" in the Interest of R.B., J.B., S.B., T.B., A.B. and J.B., Children
Tex. App. · 2007 · signal: see · confidence high
See Massachusetts v. Davis, 140 Tex. 398 , 168 S.W.2d 216, 220 (1942), cert. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943).
discussed Cited "see" in the Interest of R.B., J.B., S.B., T.B., A.B. and J.B., Children
Tex. App. · 2007 · signal: see · confidence high
App. 1988). 15: See id. ; Barnett v. State , 201 S.W.3d 231, 232-33 (Tex. App.—Fort Worth 2006, no pet.) ; see also Lasher v. State , 202 S.W.3d 292, 298 (Tex. App.—Waco 2006, pet. ref’d) ; Webb v. State , 899 S.W.2d 814, 818 (Tex. App.—Waco 1995, pet. ref’d) (all holding that a defendant may challenge the constitutionality of a statute he is charged with violating for the first time on appeal). 16: See Pope v. Ferguson , 445 S.W.2d 950, 952 (Tex. 1969), cert. denied , 397 U.S. 997 (1970). 17: See Massachusetts v. Davis , 140 Tex. 398 , 168 S.W.2d 216, 220 (1942), cert. denied , 320 …
discussed Cited "see" Grain Dealers Mutual Insurance v. McKee (2×)
Tex. · 1997 · signal: see · confidence high
See Massachusetts v. Davis, 140 Tex. 398 , 168 S.W.2d 216, 222 (1942), cert. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943).
cited Cited "see" Texas Coastal Bank, Pasadena, Texas and First Bank of Deer Park, Deer Park, Texas v. Finance Commission of the State of Texas
Tex. App. · 1995 · signal: see · confidence high
See Commonwealth v. Davis, 140 Tex. 398 , 168 S.W.2d 216, 222-23 (1942), cert. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943).
discussed Cited "see" Fidelity & Deposit Company Of Maryland v. Thomas R. Conner
5th Cir. · 1992 · signal: see · confidence high
See Commonwealth of Mass. v. Davis, 140 Tex. 398, 407-08 , 168 S.W.2d 216, 221-22 (1942) (Although the general rule is that "individual stockholders have no independent right of action for injuries suffered by the corporation[,].... exception has been applied more often in cases where there was a fiduciary relationship which required the wrongdoer to protect the interest of the stockholder ... and full relief to the stockholder could not be had through a recovery by the corporation."), cert. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943).
discussed Cited "see" Fidelity & Deposit Co. of Maryland v. Conner
5th Cir. · 1992 · signal: see · confidence high
See Commonwealth of Mass. v. Davis, 140 Tex. 398, 407-08 , 168 S.W.2d 216, 221-22 (1942) (Although the general rule is that “individual stockholders have no independent right of action for injuries suffered by the corporation^].... exception has been applied more often in cases where there was a fiduciary relationship which required the wrongdoer to protect the interest of the stockholder ... and full relief to the stockholder could not be had through a recovery by the corporation.”), cer t. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943).
discussed Cited "see" Commercial Union Insurance Co. v. La Villa Independent School District
Tex. App. · 1989 · signal: see · confidence high
See Massachusetts v. Davis, 140 Tex. 398 , 168 S.W.2d 216, 224 (1942), cert. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943); Aztec Management, 709 S.W.2d at 239 . *109 Tocon commenced business sometime around March 15, 1978 and has received both a corporate charter and a certificate of good standing from the State of Texas.
discussed Cited "see" Cathey v. First City Bank of Aransas Pass
Tex. App. · 1988 · signal: see · confidence high
See Massachusetts v. Davis, 168 S.W.2d 216, 221 (Tex.1943), cert. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943); Hajdick v. Wingate, 753 S.W.2d 199 (Tex.App.—Houston [1st Dist.] 1988) (not yet reported); First State Bank v. Bolinger, 431 S.W.2d 782, 784 (Tex.Civ.App.—Fort Worth 1968, writ ref’d n.r.e.); Cullum v. General Motors Acceptance Corp., 115 S.W.2d 1196, 1200 (Tex.Civ.App.—Amarillo 1938, no writ).
discussed Cited "see" Perrine v. Fredericks (2×)
11th Cir. · 1986 · signal: see · confidence high
See Bates v. Miller, 133 F.2d 645, 648 (2d Cir.), cert. denied, 320 U.S. 210 , 63 S.Ct. 1446 , 87 L.Ed. 1848 (1943). 13 Assuming appellants' contention to be correct as a general proposition, no harm was done by the judge's decision to grant the motion for directed verdict in this case.
discussed Cited "see" Perrine v. Fredericks (2×)
11th Cir. · 1986 · signal: see · confidence high
See Bates v. Miller, 133 F.2d 645, 648 (2d Cir.), cert. denied, 320 U.S. 210 , 63 S.Ct. 1446 , 87 L.Ed. 1848 (1943).
discussed Cited "see" Dailey v. Palmer (2×)
2d Cir. · 1947 · signal: see · confidence high
See Bates v. Miller, 2 Cir., 133 F.2d 645, 647, 648 , certiorari denied 320 U.S. 210 , 63 S.Ct. 1446 , 87 L.Ed. 1848 .
discussed Cited "see, e.g." Clary Corp. v. Smith
Tex. App. · 1997 · signal: see, e.g. · confidence low
See, e.g., Commonwealth of Mass. v. Davis, 140 Tex. 398 , 168 S.W.2d 216, 221 (1942) (shareholder could not sue for corporation’s injury), cert. denied, 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 (1943); Kenneth H.
cited Cited "see, e.g." Grimes v. Maynard
Tex. App. · 1954 · signal: see also · confidence low
See also Commonwealth of Massachusetts v. Davis, 140 Tex. 398 , 168 S.W.2d 216 , certiorari denied 320 U.S. 210 , 63 S.Ct. 1447 , 87 L.Ed. 1848 ; 320 U.S. 811 , 64 S.Ct. 31 , 88 L.Ed. 490 .
Retrieving the full opinion text from the archive…
Estate of Rogers
v.
Helvering, Commissioner of Internal Revenue
No. 1036.
Supreme Court of the United States.
Jun 21, 1943.
320 U.S. 210
Mr. John W. Drye, Jr. for petitioners. Solicitor General Fahy for respondent.
Application, Consideration, Took.
Published

Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.

Mr. Justice Murphy took no part in the consideration or decision of this application.