Helvering v. Davis
Docket: No. 910
Court: Supreme Court of the United States; June 1, 1937; Federal Supreme Court; Federal Appellate Court
Amendments were ordered to a legal opinion filed on May 24, 1937. Key changes include: 1. The last paragraph on page 4 and two lines on page 5 were revised to clarify that a petition for certiorari was filed by the intervening defendants, the Commissioner and the Collector. This petition raised two issues: - The constitutionality of the tax imposed on employers under Section 804 of the Social Security Act. - The relevance of the tax on employees under Section 801 of the Social Security Act to the case, and its constitutionality. The defendant corporation indicated its support for the petition but did not participate in subsequent proceedings. A writ of certiorari was issued. 2. The phrase “decree for an injunction” on page 5 was replaced with “equitable remedy.” 3. In the title of the cause, the term “Petitioners” was removed and replaced with a reference to the Edison Electric Illuminating Company of Boston. The document has been reported as amended.