Legal Opinion
Helvering v. Leary
Court of Appeals for the Fourth Circuit
Decided January 4, 1938No. 4212PublishedCited by 10 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition for a review of a decision of the United States Board of Tax Appeals, entered in October, 1936, and involves income taxes of the respondent, for the calendar year 1931, in the sum of $7,-977.39. The decision of the Board was entered in November, 1936, and is reported in 34 B. T. A. 1206.
The facts were stipulated and there is no contention as to them as found by the Board. The taxpayer, H. B. Leary, Sr., here referred to as the respondent, was the owner of certain shares of stock in the General Baking Corporation of Maryland, here referred to as the…
2Cases cited4 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- C. H. Mead Coal Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1934
3Cited by10 opinions
- Commissioner of Internal Revenue v. Gilmore's EstateCourt of Appeals for the Third Circuit · 1942
- Commissioner of Internal Revenue v. KolbCourt of Appeals for the Ninth Circuit · 1938
- Helvering v. SchoellkopfCourt of Appeals for the Second Circuit · 1938
- Commissioner of Internal Revenue v. WhitakerCourt of Appeals for the First Circuit · 1938
- Commissioner of Internal Rev. v. Food IndustriesCourt of Appeals for the Third Circuit · 1939
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