Legal Opinion
Helvering v. Rubinstein
Court of Appeals for the Eighth Circuit
Decided January 22, 1942No. 11992PublishedCited by 17 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The controlling question presented is whether the petitioner is entitled to have this case remanded to the Board of Tax Appeals with directions to try an issue of fact and an issue of law not within the pleadings presented to the Board.
The facts, in so far as they relate to the sole issue tried by the Board, are not in dispute. Wilton Rubinstein, now deceased, on July 7, 1936, created a trust for the purpose of providing an independent income for his wife, Blanche Rubinstein, and his daughters, Ann Rubinstein, Peggy Rubinstein and Louise Rubinstein. He assigned to the…
2Cases cited27 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- United States v. PelzerSupreme Court of the United States · 1941
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
22 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Hansford P. Miller v. Jackson AviromCourt of Appeals for the D.C. Circuit · 1967
- Eugene B. Kassman v. The American University. Appeal of Lloyd UltanCourt of Appeals for the D.C. Circuit · 1976
- Bergeron v. MansourCourt of Appeals for the First Circuit · 1945
- Washington v. United StatesCourt of Appeals for the Ninth Circuit · 1954
- United States v. Des Moines CountyCourt of Appeals for the Eighth Circuit · 1945
12 more not listed; retrieve them via the Exa API.