Legal Opinion

Pictorial Review Co. v. Helvering

Court of Appeals for the D.C. Circuit

Decided January 2, 1934No. 5901PublishedCited by 13 opinions

1Opinion of the Court

GRONER, Associate Justice.

During the year 1924 the Pictorial Review Company of Georgia, the Pictorial Review Holding Company, the Publishers’ Commercial Corporation, the Ninth Avenue & Thirty-Fourth Street Corporation, the Ex-cella Corporation, and this petitioner, the Pictorial Review Company, were duly organized and existing corporations. Petitioner owned all the issued and outstanding stock of each of the other above-named corporations, except the Excella Corporation, of which petitioner owned 20.94 per centum. Of the balance, 76.05 per centum was owned by the various stockholders of…

2Cases cited8 opinions

  1. Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
  2. Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
  3. United States v. UpdikeSupreme Court of the United States · 1930
  4. Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
  5. Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927

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3Cited by13 opinions

  1. Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
  2. Meyer's Estate v. Commissioner of Internal Revenue. (Three Cases)Court of Appeals for the Fifth Circuit · 1952
  3. Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
  4. Anders v. CommissionerUnited States Tax Court · 1967
  5. Santa Monica Mountain Park Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1938

8 more not listed; retrieve them via the Exa API.

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