Legal Opinion
Helvering v. McGlue's Estate
Court of Appeals for the Fourth Circuit
Decided April 10, 1941No. 4752PublishedCited by 22 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition for a review of the decision of the United States Board of Tax Appeals (hereinafter called the Board) in the case of Estate of G. Percy McGlue v. Commissioner, 1940, 41 B.T.A. 1186.
The Commissioner of Internal Revenue (hereinafter called petitioner) determined a deficiency of $34,156.50 in the income tax of the decedent, G. Percy McGlue (hereinafter called respondent) for the year 1935. Respondent’s executrix alleged that in such determination petitioner erred in including in respondent’s gross income the amounts of $70,806.14 and $9,926.75,…
2Cases cited22 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
17 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- United States v. Randolph GeorgeCourt of Appeals for the Ninth Circuit · 2005
- O'Daniel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
17 more not listed; retrieve them via the Exa API.