Legal Opinion
Helvering v. Bruun
Court of Appeals for the Eighth Circuit
Decided July 20, 1939No. 11429PublishedCited by 7 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
The petition of the Commissioner of Internal Revenue for review of a decision of the United States Board of Tax Appeals involves an alleged deficiency of income tax of Charles A. Bruun for the year 1933 in the amount of $4,111.43.
The facts were found by the Board as stipulated by the parties. The opinion is a memorandum opinion and not reported.
The respondent Bruun is a resident of Kansas City, Missouri. At all times material to the question presented he owned a lot located in that city. On July 15, 1915, under a written indenture he leased the lot for a term of 99 years…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Miller v. GearinCourt of Appeals for the Ninth Circuit · 1919
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Helvering v. BruunSupreme Court of the United States · 1940
- Thomas v. Daughters of Utah PioneersUtah Supreme Court · 1948
- Chicago Title & Trust Co. v. Fox Theatres Corp.District Court, S.D. New York · 1958
- Commissioner v. Center Inv. Co.Court of Appeals for the Ninth Circuit · 1939
- Commissioner v. WoodCourt of Appeals for the Seventh Circuit · 1939
2 more not listed; retrieve them via the Exa API.