Legal Opinion
Jones v. Helvering
Court of Appeals for the D.C. Circuit
Decided April 23, 1934No. Nos. 6046-6049PublishedCited by 67 opinions
1Opinion of the Court
GRONER, Associate Justice.
The above-entitled cases were consolidated by agreement and were heard here as one ease.
In December, 1915, four brothers organized and became the only stockholders of the Bermont Oil Company, a Delaware corporation. The company began business in January, 1916. Three of the brothers are petitioners in the three first above numbered eases. The other died in 1927, and his estate is represented by his executors. We shall speak of the petitioners in all four eases as taxpayers.
In his return of net income for the year *2151921, each taxpayer claimed as a deduction, under…
2Cases cited9 opinions
- Burnet v. ClarkSupreme Court of the United States · 1932
- United States v. IshamSupreme Court of the United States · 1873
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- Bullen v. WisconsinSupreme Court of the United States · 1916
4 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- n.sidney Nyhus v. Travel Management CorporationCourt of Appeals for the D.C. Circuit · 1972
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Carl Norman Quinn v. Earl L. Butz, Secretary of Agriculture, and United States of AmericaCourt of Appeals for the D.C. Circuit · 1975
62 more not listed; retrieve them via the Exa API.