Helvering v. Davis

Infobox SCOTUS case
Litigants=Helvering v. Davis
ArgueDate=May 5
ArgueYear=1937
DecideDate=May 24
DecideYear=1937
FullName=Guy T. Helvering, Commissioner of Internal Revenue v. Davis
USVol=301
USPage=619
Citation=
Prior=
Subsequent=
Holding=The proceeds of both the employee and employer taxes are to be paid into the Treasury like any other internal revenue generally, and are not earmarked in any way.
SCOTUS=1932-1937
Majority=Cardozo
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Concurrence=
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Concurrence2=
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Concurrence/Dissent=
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Dissent=McReynolds
Dissent2=Butler
LawsApplied=

"Helvering v. Davis", 301 U.S. 619 (1937), was a decision by the United States Supreme Court, which held that Social Security was not a contributory insurance program. The Court defended the constitutionality of the Social Security Act of 1935, requiring only that welfare spending be for the common benefit as distinguished from some mere local purpose. It affirmed a District Court decree that held that the tax upon employees was not properly at issue, and that the tax upon employers was constitutional.

ee also

*List of United States Supreme Court cases, volume 301
*"United States v. Butler" (1936)
*"Flemming v. Nestor" (1954)

Further reading

*cite book |chapter=Promoting the General Welfare |title=The Dirty Dozen: How Twelve Supreme Court Cases Radically Expanded Government and Eroded Freedom |last=Levy |first=Robert A. |authorlink=Robert A. Levy |coauthors=Mellor, William H. |year=2008 |publisher=Sentinel |location=New York |isbn=9781595230508 |pages=19–36