Legal Opinion
Helvering v. Alworth Trust
Court of Appeals for the Eighth Circuit
Decided July 12, 1943No. 12517PublishedCited by 19 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This case is presented on a petition of the Commissioner of Internal Revenue to review a decision of the United States Board of Tax Appeals, now the Tax Court, reversing the Commissioner’s determination of a deficiency in respondent’s income tax for 1937. 46 B.T.A. 1045.
The facts found by the Board giving rise to the controversy are not in dispute. The taxpayer, a testamentary trust, is a stockholder of the Royal Mineral Association, a Minnesota corporation, hereinafter referred to as the corporation. The Commissioner and the taxpayer do not agree as to what portion of…
2Cases cited3 opinions
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Hadden v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Alworth v. CommissionerUnited States Board of Tax Appeals · 1942
3Cited by19 opinions
- United Mercantile Agencies, Inc. v. CommissionerUnited States Tax Court · 1955
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Roy C. Demmon and Mary Scofield Demmon (Husband and Wife) and Mary Scofield Demmon, Trustee U 19-1-48 v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1963
- Mazzocchi Bus Co. v. CommissionerCourt of Appeals for the Third Circuit · 1994
- Mazzocchi Bus Co. v. CommissionerUnited States Tax Court · 1993
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