# Brush v. Commissioner

> Supreme Court of the United States · March 15, 1937 · 300 U.S. 352

URL: https://www.frixlaw.com/law-library/cases/9418907

## Case

- **Full name:** Brush v. Commissioner of Internal Revenue
- **Court:** Supreme Court of the United States
- **Decided:** March 15, 1937
- **Citations:** 300 U.S. 352; 108 A.L.R. 1428; 1 C.B. 217; 18 A.F.T.R. (P-H) 1156; 57 S. Ct. 495; 81 L. Ed. 691; 1937 U.S. LEXIS 1178
- **Precedential status:** Published
- **Opinion:** Concurrence by Cardozo
- **Judges:** Sutherland, Stone, Cardozo, Roberts, Beandeis
- **Cited by:** 124 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Overruled by Graves v. New York Ex Rel. O'Keefe, 306 U.S. 466 (1939).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9418907

## Opinion text

Me. Justice Stone and Mr. Justice Cardozo,
concurring in the result:
We concur in the result upon the ground that the petitioner has brought himself within the terms of the exemption prescribed by Treasury Regulation 74, Article 643, which for the purposes of this case may be accepted as valid, its validity not being challenged by counsel for the Government.
In the absence of such a challenge no opinion is expressed as to the need for revision of the doctrine of implied immunities declared in earlier decisions.
We leave that subject open.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9418907. Public record. Not legal advice.