HORMEL V. HELVERING, 312 U. S. 552 (1941)

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U.S. Supreme Court

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

Hormel v. Helvering

No. 257

Argued March 3, 1941

Decided March 17, 1941

312 U.S. 552


1. Upon review of a decision of the Board of Tax Appeals that neither under § 166 nor § 167 of the Revenue Act of 1934 was the income of the trusts here involved taxable to the grantor, the Circuit Court of Appeals -- Helvering v. Clifford, 309 U. S. 331, having in the meantime been decided by this Court -- could properly consider the question of the grantor's liability under § 22(a) of the Act even though the Commissioner had not relied on that section in the proceeding before the Board. Pp. 312 U. S. 554, 312 U. S. 559.

2. Consideration of that question by the Circuit Court of Appeals, in the circumstances of this case, is consistent with its statutory authority in reviewing decisions of the Board of Tax Appeals to modify, reverse or remand, "as justice may require," decisions which are not in accordance with law. P. 312 U. S. 556.

3. A rigid and undeviating judicially declared practice whereby courts of review would invariably and under all circumstances decline to consider all questions which had not previously been specifically urged would be out of harmony with the policy that rules of procedure and practice should promote, not defeat, the ends of justice. P. 312 U. S. 557.

4. The cause is remanded in order that the applicability of § 22(n) may be considered in the light of such evidence touching that issue as may be offered by the taxpayer. P. 312 U. S. 560.

111 F.2d 1 affirmed.

Certiorari, 311 U.S. 626, to review the reversal of a decision of the Board of Tax Appeals, 39 B.T.A. 244, which set aside a determination of a deficiency in income tax.

Page 312 U. S. 553

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