Legal Opinion
Helvering v. Leonard
Court of Appeals for the Second Circuit
Decided June 30, 1939No. 34PublishedCited by 4 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case comes up upon appeals by the Commissioner and the taxpayer from an order of the Board of Tax Appeals, assessing a deficiency against the taxpayer for the year 1929. The facts are as follows: On December 27, 1928, the wife of Leonard, the taxpayer, who was already living apart from him, began a suit for divorce against him in New York. While this was pending, the spouses executed two instruments, a deed of trust and a separation agreement, both on June 4, 1929. The deed conveyed properly worth about $650,-000 to a trustee, which was to pay $5,000 annually to…
2Cases cited14 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Galusha v. . GalushaNew York Court of Appeals · 1889
- Galusha v. . GalushaNew York Court of Appeals · 1893
- Kunker v. KunkerAppellate Division of the Supreme Court of the State of New York · 1930
- Helvering v. CoxeySupreme Court of the United States · 1936
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3Cited by4 opinions
- Helvering v. LeonardSupreme Court of the United States · 1940
- Dixon v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Fuller v. HelveringCourt of Appeals for the Second Circuit · 1939
- Metcalf v. HelveringCourt of Appeals for the Second Circuit · 1940