# Olsen v. Helvering

> Court of Appeals for the Second Circuit · March 8, 1937 · 88 F.2d 650

URL: https://www.frixlaw.com/law-library/cases/9644301

## Case

- **Full name:** Olsen v. Helvering
- **Court:** Court of Appeals for the Second Circuit
- **Decided:** March 8, 1937
- **Citations:** 88 F.2d 650; 19 A.F.T.R. (P-H) 184; 1937 U.S. App. LEXIS 3236
- **Precedential status:** Published
- **Opinion:** Concurrence by Swan
- **Judges:** Hand, Swan
- **Cited by:** 90 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9644301

## Opinion text

SWAN, Circuit Judge
(concurring).
Accepting the majority opinion in Bogardus v. Commissioner, 88 F.(2d) 646 , as establishing the taxability of the payment in question, I concur.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9644301. Public record. Not legal advice.