Legal Opinion
Beneficial Loan Soc. of Trenton v. Helvering
Court of Appeals for the D.C. Circuit
Decided March 12, 1934No. 5957PublishedCited by 6 opinions
1Opinion of the Court
MARTIN, Chief Justice.
The petitioner is a New Jersey corporation engaged in the business of making industrial loans of $300 or less. Its fiscal accounting period had ended on January 31 of each year, but on December 26, 1929, it was given permission by the Commissioner to change to the calendar year basis of accounting.
On June 1, 1929, the petitioner became a member of the affiliated group of the Beneficial Industrial Loan Corporation, and for the remainder of the year 1929 its income was reported in a consolidated return filed by the parent corporation. ' The record does not disclose the…
2Cases cited4 opinions
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
- Twin City Power Co. v. Savannah River Electric Co.Supreme Court of the United States · 1931
- Beneficial Loan Soc. of Bethlehem v. United StatesUnited States Court of Claims · 1931
3Cited by6 opinions
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- American Loan Co. of Camden v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- American Loan Co. of Akron v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Beneficial Loan Society of Providence v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Personal Finance Co. of Lebanon v. HelveringCourt of Appeals for the D.C. Circuit · 1934
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