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Guggenheim v. Rasquin, 312 U.S. 254 (1941)

Category: Judicial Publications

Collection: United States Reports

Volume: 312

SuDoc Class Number: JU 6.8/1:312

Decision Date: February 3, 1941

Court Term: 1940

Reporter: Ernest Knaebel

United States Reports Citation: 312 U.S. 254 (1941)

Subjects (LLC): Tax Law; Insurance Premiums; Gift Tax; Taxation; Revenue Act of 1932; Sales and Excise Tax; Life Insurance

Subjects (SCDB): Federal Taxation of Gifts, Personal, Business, Or Professional Expenses; Federal Taxation

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Title Page

Errata

Justices of the Supreme Court

Supreme Court of the United States

Retirement

In Memoriam

Table of Cases Reported

Table of Cases Cited

Table of Statutes

Sibbach v. Wilson & Co., 312 U.S. 1 (1941)

January 13, 1941.

Gorin v. United States, 312 U.S. 19 (1941)

January 13, 1941.

United States v. Cowden Mfg. Co., 312 U.S. 34 (1941)

January 13, 1941.

Frost & Co. v. Mines Corp., 312 U.S. 38 (1941)

January 20, 1941.

Beal v. Missouri Pacific R. Co., 312 U.S. 45 (1941)

January 20, 1941.

Hines v. Davidowitz, 312 U.S. 52 (1941)

January 20, 1941.

R. F. C. v. Menihan Corp., 312 U.S. 81 (1941)

February 3, 1941.

United States v. Gilliland, 312 U.S. 86 (1941)

February 3, 1941.

Rawlings v. Ray, 312 U.S. 96 (1941)

February 3, 1941.

United States v. Darby, 312 U.S. 100 (1941)

February 3, 1941.

Opp Cotton Mills. v. Administrator, 312 U.S. 126 (1941)

February 3, 1941.

Palmer v. Webster & Atlas Bank, 312 U.S. 156 (1941)

February 3, 1941.

Philadelphia Co. v. Dipple, 312 U.S. 168 (1941)

February 3, 1941.

Superior Bath Co. v. McCarroll, 312 U.S. 176 (1941)

February 3, 1941.

Huron Corp. v. Lincoln Co., 312 U.S. 183 (1941)

February 3, 1941.

Armour & Co. v. Alton R. Co., 312 U.S. 195 (1941)

February 3, 1941.

United States v. Goltra, 312 U.S. 203 (1941)

February 3, 1941.

Higgins v. Commissioner, 312 U.S. 212 (1941)

February 3, 1941.

United States v. Hutcheson, 312 U.S. 219 (1941)

February 3, 1941.

Phillips v. United States, 312 U.S. 246 (1941)

February 3, 1941.

Guggenheim v. Rasquin, 312 U.S. 254 (1941)

February 3, 1941.

Powers v. Commissioner, 312 U.S. 259 (1941)

February 3, 1941.

United States v. Ryerson, 312 U.S. 260 (1941)

February 3, 1941.

Woods v. City Bank Co., 312 U.S. 262 (1941)

February 3, 1941.

MD. Casualty Co. v. Pacific Co., 312 U.S. 270 (1941)

February 3, 1941.

Walker v. Johnston, 312 U.S. 275 (1941)

February 10, 1941.

Drivers Union v. Meadowmoor Co., 312 U.S. 287 (1941)

February 10, 1941.

A. F. of L. v. Swing, 312 U.S. 321 (1941)

February 10, 1941.

Smith v. O'Grady, 312 U.S. 329 (1941)

February 17, 1941.

Browder v. United States, 312 U.S. 335 (1941)

February 17, 1941.

Warszower v. United States, 312 U.S. 342 (1941)

February 17, 1941.

Trade Comm'n v. Bunte Bros, 312 U.S. 349 (1941)

February 17, 1941.

Nelson. v. Sears, Roebuck & Co., 312 U.S. 359 (1941)

February 17, 1941.

Nelson v. Montgomery Ward, 312 U.S. 373 (1941)

February 17, 1941.

Kelleam v. Maryland Casualty Co., 312 U.S. 377 (1941)

February 17, 1941.

Just v. Chambers, 312 U.S. 383 (1941)

March 3, 1941.

Helvering v. Hutchings, 312 U.S. 393 (1941)

March 3, 1941.

United States v. Pelzer, 312 U.S. 399 (1941)

March 3, 1941.

Ryerson v. United States, 312 U.S. 405 (1941)

March 3, 1941.

Equitable Co. v. Halsey, Stuart & Co., 312 U.S. 410 (1941)

March 3, 1941.

Labor Board v. Express Pub. Co., 312 U.S. 426 (1941)

March 3, 1941.

Maass v. Higgins, 312 U.S. 443 (1941)

March 3, 1941.

Berry v. United States, 312 U.S. 450 (1941)

March 3, 1941.

Fashion Guild v. Trade Comm'n, 312 U.S. 457 (1941)

March 3, 1941.

Millinery Guild v. Trade Comm'n, 312 U.S. 469 (1941)

March 3, 1941.

Edwards v. United States, 312 U.S. 473 (1941)

March 3, 1941.

Breisch v. Central R. R. of N. J., 312 U.S. 484 (1941)

March 3, 1941.

Conway v. O'Brien, 312 U.S. 492 (1941)

March 3, 1941.

Railroad Comm'n v. Pullman Co., 312 U.S. 496 (1941)

March 3, 1941.

Pipe Line Co. v. United States, 312 U.S. 502 (1941)

March 3, 1941.

Consolidated Rock Co. et al. v. Du Bois, 312 U.S. 510 (1941)

March 3, 1941.

Helvering v. Le Gierse, 312 U.S. 531 (1941)

March 3, 1941.

Estate of Keller v. Comm'r, 312 U.S. 543 (1941)

March 3, 1941.

Ex Parte Cleio Hull, 312 U.S. 546 (1941)

March 3, 1941.

Hormel v. Helvering, 312 U.S. 552 (1941)

March 17, 1941.

Helvering v. Richter, 312 U.S. 561 (1941)

March 17, 1941.

Metro. Casualty Co. v. Stevens, 312 U.S. 563 (1941)

March 17, 1941.

Cox v. New Hampshire, 312 U.S. 569 (1941)

March 31, 1941.

Harrison v. Schaffner, 312 U.S. 579 (1941)

March 31, 1941.

United States v. Sherwood, 312 U.S. 584 (1941)

March 31, 1941.

U.S. v. Chicago, M., St. P. & P. R. Co., 312 U.S. 592 (1941)

March 31, 1941.

United States v. Cooper Corp., 312 U.S. 600 (1941)

March 31, 1941.

Commission v. Brashear Lines, 312 U.S. 621 (1941)

March 31, 1941.

Moore v. Illinois Central R. Co., 312 U.S. 630 (1941)

March 31, 1941.

Helvering v. Enright, 312 U.S. 636 (1941)

March 31, 1941.

Pfaff v. Commissioner, 312 U.S. 646 (1941)

March 31, 1941.

Decisions Per Curiam

Decisions Granting Certiorari

Decisions Denying Certiorari

Cases Disposed of without Consideration by the Court

Petitions for Rehearing Granted

Rehearings Denied from, January 7, 1941, through March 31, 1941

Appointment

Amendment of Order

Amendment of Criminal Rules

Index to Volume 312