Legal Opinion
Snyder v. Helvering
Court of Appeals for the D.C. Circuit
Decided February 5, 1934No. 6012PublishedCited by 5 opinions
1Opinion of the Court
GRONER, Associate Justice.
This petition presents the question of the construction of the following provisions of the Revenue Act of 1926:
Section 204 (a) (5), 44 Stat. 14, 26 USCA § 935 (a) (5):
“The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property; except that — ■
“(5) If the property was acquired by bequest, devise, or inheritance, the basis shall be the fair market value of such property at the time of such acquisition. The provisions of this paragraph shall apply to the acquisition of…
2Cases cited10 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Brewster v. GageSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Igleheart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Liebmann v. HassettCourt of Appeals for the First Circuit · 1945
- Gorman v. United StatesDistrict Court, E.D. Michigan · 1968
- Wurlitzer v. HelveringCourt of Appeals for the Sixth Circuit · 1936
- Commissioner v. Cora B. Igleheart Trust EstateCourt of Appeals for the Seventh Circuit · 1935