1. Hormel v. Helvering, No. 257, SUPREME COURT OF THE UNITED STATES, March 3, 1941, Argued , March 17, 1941, Decided
OVERVIEW: Applying the exception to the general rule for the court of appeals to pass by questions not before the lower court was proper because it would have been an injustice to have permitted taxpayer to escape payment of income tax on a revocable trust.
If you are not a registered lexisONE® Community user, you will be asked to register.
Registration is free.