Legal Opinion
Helvering v. Martin-Stubblefield, Inc.
Court of Appeals for the Eighth Circuit
Decided June 13, 1934No. 9837PublishedCited by 6 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is an appeal from an order of the Board of Tax Appeals involving corporate income taxes for the years 1927 and 1928. The respondent is a Missouri corporation engaged in lending money on real estate mortgages, and has its principal office and place of business at St. Louis, Mo. Its books are kept on the basis of cash receipts and disbursements. In its “Unearned Commissions” account at the end of the calendar years 1927 and 1928 appeared credit balances in the amounts of $3,605.40' and $25,427.53, respectively. These amounts were not reported, by the respondent as…
2Cases cited1 opinion
- Columbia State Sav. Bank v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1930
3Cited by6 opinions
- Cleaver v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- In Re Prudence Co.Court of Appeals for the Second Circuit · 1938
- Liftin v. CommissionerUnited States Tax Court · 1961
- O'Dell v. CommissionerUnited States Tax Court · 1956
- Commissioner v. Central Republic Trust Co.Court of Appeals for the Seventh Circuit · 1935
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