Legal Opinion
Monarch Theatres, Inc. v. Helvering
Court of Appeals for the Second Circuit
Decided July 19, 1943No. 108PublishedCited by 7 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
(The following opinion was written under the assumption that it would represent the opinion of all three of the judges. It turns out that, as to the note for $65,125.51, I am in the minority, for Judge CHASE concurs in the opinion of Judge AUGUSTUS N. HAND. It has seemed to us best, however, to allow this opinion to stand, except as to that note, since in other respects it states the views of all. It will of course be understood that the decision of the majority will govern as to the note for $65,125.51).
This appeal involves deficiencies in the income tax and surtax of…
2Cases cited9 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Lehigh Structural S. Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1942
- Metal Specialty Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
- Mastin Realty & Mining Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1942
- Delano v. Trustees of Smith CharitiesMassachusetts Supreme Judicial Court · 1884
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Harding Glass Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1944
- Hercules Gasoline Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
- Hillcrest Inv. Co. v. United StatesDistrict Court, W.D. Missouri · 1944
- United States v. Hillcrest Inv. Co.Court of Appeals for the Eighth Circuit · 1945
- Philadelphia Record Co. v. CommissionerCourt of Appeals for the Third Circuit · 1944
2 more not listed; retrieve them via the Exa API.