Legal Opinion
Helvering v. Manhattan Life Ins. Co.
Court of Appeals for the Second Circuit
Decided June 11, 1934No. 382PublishedCited by 14 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals, determining an overpayment in favor of the respondent for the year 1928. Two- questions are presented: The first, whether the respondent, a life insuz'anee company, may deduct from its gross income a depreciation allowance upon so much of its furniture as it used in producing the income of its underwriting depai-tment. This is ruled by the decision of the Supreme Court in the ease of Rockford L. I. Co. v. Helvering, Com’r, 292 U. S. 382, 54 S. Ct. 761, 78 L. Ed. 1315, which held that such a deduction was…
2Cases cited7 opinions
- Rockford Life Insurance v. CommissionerSupreme Court of the United States · 1934
- Central Bank Block Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1932
- Home Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Tonningsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Osenbach v. CommissionerUnited States Tax Court · 1951
- Bell v. Harrison. Bell v. United StatesCourt of Appeals for the Seventh Circuit · 1954
- Wolan v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Equitable Life Insurance Company of Iowa and Bankers Life Company v. United StatesCourt of Appeals for the Eighth Circuit · 1965
9 more not listed; retrieve them via the Exa API.