Legal Opinion
Helvering v. Jane Holding Corporation
Court of Appeals for the Eighth Circuit
Decided February 27, 1940No. 11520, 11522PublishedCited by 27 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
These cases are before the court on separate petitions for review of two decisions of the Board of Tax Appeals rendered in proceedings instituted by two petitions for re-determination of income tax liability as determined by two separate deficiency letters issued by the 'Commissioner of Internal Revenue. One proceeding was instituted in the Board of Tax Appeals by petition for re-determination filed by Jane Holding Corporation, petitioner, respecting its income tax liability for the year 1933. That case is now before this court as No. 11,520 on petition for review…
2Cases cited25 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
20 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- United Grocers, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Carroll-McCreary Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
22 more not listed; retrieve them via the Exa API.