Legal Opinion
Helvering v. A. L. Killian Co.
Court of Appeals for the Eighth Circuit
Decided May 15, 1942No. 12164PublishedCited by 24 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
This is a petition for review of a décision of the Board of Tax Appeals reversing a determination of a deficiency in respondent’s income tax for the year 1935. The question presented is whether respondent received taxable income during the year 1935 under § 22 of the Internal Revenue Act of 1934, 26 U.S.C.A. Int.Rev-Acts, page 669, as a result of a transaction by which the purchase price of real property, a portion of which was payable by respondent in 1935, was reduced and the notes evidencing respondent’s liability for the balance of the purchase price were replaced…
2Cases cited10 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
- Helvering v. American Chicle Co.Supreme Court of the United States · 1934
- Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Ruben v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Millar v. CommissionerUnited States Tax Court · 1977
- Eleanor A. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
19 more not listed; retrieve them via the Exa API.