Legal Opinion
Roerich v. Helvering
Court of Appeals for the D.C. Circuit
Decided September 3, 1940No. 7578PublishedCited by 11 opinions
1Opinion of the Court
EDGERTON, Associate Justice.
The petitioner, Roerich, asks review1 of a decision of the Board of Tax Appeals that he is liable for certain income taxes. The principal questions relate to sums of $73,300 and $74,271.78 which he received in 1926 and 1927. He contends that they were contributions .made to him as agent or trustee, to meet the expense of an Asiatic expedition. The Commissioner and the Board found that they were income which he derived from the sale of his paintings to one Horch.
Roerich, a nonresident alien, has been an artist, scientist and writer, and a leader of a mystic cult. He…
2Cases cited3 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
- Decatur Water Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
3Cited by11 opinions
- Switzer v. CommissionerUnited States Tax Court · 1953
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Stemkowski v. CommissionerUnited States Tax Court · 1981
- Espinosa v. CommissionerUnited States Tax Court · 1996
6 more not listed; retrieve them via the Exa API.