In the 1937, U.S. Supreme Court case of Helvering v. Davis,301 U.S. 619 (1937). the Court examined the constitutionality of Social Security when George Davis of the Edison Electric Illuminating Company of Boston sued in connection with the Social Security tax. The U.S. District Court for the District of Massachusetts first upheld the tax. The District Court judgment was reversed by the Circuit Court of Appeals. Commissioner Guy Helvering of the Bureau of Internal Revenue (now the Internal Revenue Service) took the case to the U.S. Supreme Court, and the Court upheld the validity of the tax.
In The 1937, u.s. supreme courT casE oF hElvERinG V. davIs,301 u.S. 619 (1937). the cOurt EXAMineD thE constiTutionaLiTy of SociaL seCuriTy WHen george davIs oF THe edIsOn electric illuMinatInG ComPANY of bOSTOn suEd In coNNeCtion wIth tHe SocIal secuRItY Tax. the u.s. disTrIct CoUrt fOR the dISTrICt oF maSsAchuSeTts firsT uphElD The tax. the distRiCT Court JUdgment Was rEverseD By tHe CircuiT CouRT Of APpeAls. COmmissionEr Guy helveRINg oF the buReau of iNteRnal RevenUe (nOw tHe internAL reVeNue seRvice) TooK thE casE To The u.s. supremE court, aNd the couRt upheLD tHe valIDitY OF THe tAx.