Legal Opinion
Kane v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 5, 1938No. 6PublishedCited by 16 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The petitioner'was formerly the widow of Louis Heilbroner. She married again after his death and is now known as Helen W. Kane. In making up her report for income tax for the year 1930 she deducted the sum of $1,783.13 from her gross, income. The deduction embraced the sum of $583.13 paid a trust company for commissions charged by it in collecting her income during that year, and $1,200 charged for office rent and the services of Miss Quinn, who acted as her bookkeeper. The deductions were claimed under Section 23(a) of the Revenue Act of 1928, 26 U.S.C.A. §…
2Cases cited5 opinions
- Foss v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935
- City Bank Farmers Trust Co. v. SchnaderSupreme Court of the United States · 1934
- Lloyd v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- United States v. HeilbronerCourt of Appeals for the Second Circuit · 1938
- Lindley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
3Cited by16 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Higgins v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Commissioner of Internal Revenue v. BurnettCourt of Appeals for the Fifth Circuit · 1941
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
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