Legal Opinion
Helvering v. Stein
Court of Appeals for the Fourth Circuit
Decided November 12, 1940No. Nos. 4656-4659PublishedCited by 9 opinions
1Opinion of the Court
DOBIE/ Circuit Judge.
This is an appeal from a decision (40 B. T.A. 848) of the Board of Tax Appeals (hereinafter called the Board), which was adverse to the Commissioner of Internal Revenue (hereinafter called the Commissioner), and was in favor of the respondents taxpayers (hereinafter called the taxpayers). We are called on here to decide only a single question of law and, as we think this question was correctly decided by *470the Board, its decision is, accordingly, affirmed.
The taxpayers were all aliens, nonresidents of the United States, and were partners engaged in the hanking business,…
2Cases cited12 opinions
- Burton v. United StatesSupreme Court of the United States · 1905
- Blair v. City of ChicagoSupreme Court of the United States · 1906
- Holmes v. GoldsmithSupreme Court of the United States · 1893
- Schermerhorn v. . TalmanNew York Court of Appeals · 1856
- Haddock, Blanchard Co. v. . HaddockNew York Court of Appeals · 1908
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner of Internal Rev. v. PIEDRAS NEGRAS B. CO.Court of Appeals for the Fifth Circuit · 1942
- Bank of America v. United StatesUnited States Court of Claims · 1982
- Capital One Financial Corp. v. CommissionerCourt of Appeals for the Fourth Circuit · 2011
- United States v. DeckerDistrict Court, D. Maryland · 1943
- Hunt v. CommissionerUnited States Tax Court · 1988
4 more not listed; retrieve them via the Exa API.