Legal Opinion
Helvering v. Security Savings & Commercial Bank
Court of Appeals for the Fourth Circuit
Decided October 2, 1934No. 3674PublishedCited by 22 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals (29 B. T. A. 176), involving federal income taxes for the years 1927 and 1928, in the amount of $4,450.79.
The respondent, hereinafter referred to as the Bank, is a corporation, incorporated under the laws of West Yirginia, and during the year 1927 was engaged in the hanking business in Washington, D. C. On June 14, 1927, the president of the Bank obtained an option from the then president of the Central Savings Bank, a District of Columbia corporation, engaged in the hanking business in…
2Cases cited10 opinions
- Standard Oil Co. of NJ v. Southern Pacific Co.Supreme Court of the United States · 1925
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Muser v. MagoneSupreme Court of the United States · 1894
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- Kanawha Gas & Utilities Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Shoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
17 more not listed; retrieve them via the Exa API.