Case Citator › Freuler v. Helvering

Freuler v. Helvering

Is it still good law? What later courts have actually done to this case.

Limited by some courts
Court
Supreme Court of the United States
Citation
291 U.S. 35
Decided
Confirmed treatments
1
Flagged citations read
27 of 27
Citing cases (total)
27
Treatment dates
1967
Limited by some courts
At least one reviewed court has limited this case’s holding to narrower facts or a narrower rule. No reviewed court has overruled it. Freuler v. Helvering remains controlling on the trust-income question it decided, but its treatment of a state court decree has been limited for federal estate tax purposes. All 27 flagged citations have been read.
More on how this was screened

Commissioner v. Estate of Bosch held that a state trial court's ruling on property rights does not control the federal estate tax determination. That confirmed limit is listed below.

Every treatment on this page is written from the citing opinion itself, with a verbatim quote, never copied from a commercial citator. A citation flagged by our screen but not shown here was read and found not to weaken this case.

27 later cases cite Freuler v. Helvering; 27 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.

Relying on Freuler v. Helvering?

This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.

Treatments

Limited

  • The Supreme Court declined to treat a state trial court's property ruling as controlling in a federal estate tax case, confining the effect given to state decrees under Freuler.

    Commissioner v. Estate of Bosch · Supreme Court of the United States · filed

    We look at the problem differently. First, the Commissioner was not made a party to either of the state proceedings here and neither had the effect of res judicata, Freuler v. Helvering, supra; nor did the principle of collateral estoppel apply. ... It follows here then, that when the application of a federal statute is involved, the decision of a state trial court as to an underlying issue of state law should a fortiori not be controlling.
    Read the full opinion on CourtListener →

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