Legal Opinion
Helvering v. Rhodes' Estate
Court of Appeals for the Eighth Circuit
Decided February 4, 1941No. 11838PublishedCited by 19 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This appeal is taken by the Commissioner of Internal Revenue to reverse the decision of the Board of Tax Appeals, reported in 41 B.T.A. 62. The Board held that the estate of Mamie D. Rhodes, deceased, was not subject to a certain deficiency tax which was assessed against the estate under Section 302 of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, page 227, on the basis that Mamie D. Rhodes was the owner at the time of her death of certain shares of stock of the International Shoe Company. It was the opinion of a majority of the Board that two certain…
2Cases cited29 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Burnet v. HarmelSupreme Court of the United States · 1932
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
24 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Straight Trust v. CommissionerUnited States Tax Court · 1955
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Goodwin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Russell v. United StatesDistrict Court, N.D. Illinois · 1966
14 more not listed; retrieve them via the Exa API.