Legal Opinion
Hale v. Helvering
Court of Appeals for the D.C. Circuit
Decided August 17, 1936No. 6608PublishedCited by 76 opinions
1Opinion of the Court
STEPHENS, Associate Justice.
This case, which by stipulation was consolidated for review with W. T. Hale, Jr., v. Guy T. Helvering, Commissioner of Internal Revenue, No. 6609, 66 App.D.C. 245, 85 F.(2d) 822, is an appeal from that part of a decision of the United States Board of Tax Appeals affirming the assessment to the appellant of an income tax deficiency for the year 1929. The sole question in the case is whether the compromise with the maker, who was able to pay them, of promissory notes, for less than their face value, constitutes under the revenue laws a sale or exchange of capital…
2Cases cited14 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Burnet v. HarmelSupreme Court of the United States · 1932
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- DeGanay v. LedererSupreme Court of the United States · 1919
9 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Sanders v. CommissionerUnited States Tax Court · 1954
- Osenbach v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
- Golonsky v. CommissionerUnited States Tax Court · 1951
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
71 more not listed; retrieve them via the Exa API.