Legal Opinion
Harter v. Helvering
Court of Appeals for the Second Circuit
Decided July 8, 1935No. 378PublishedCited by 20 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
These are appeals (petitions to review) from orders of the Board of Tax Appeals fixing deficiencies in the taxpayers’ income taxes for the year 1927, during which, as shareholders in a company called the “Boxboard Products Company,” they received a dividend on shares held by them. They defended on the ground that this dividend had in large part been paid out of earnings made before March 1, 1913, and was to that extent not taxable. This depends upon a distribution made in 1926, by which the Boxboard Company redeemed its preferred shares. If this distribution is to be…
2Cases cited2 opinions
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- United States v. KauffmannCourt of Appeals for the Ninth Circuit · 1933
3Cited by20 opinions
- Commissioner v. PhippsSupreme Court of the United States · 1949
- Frelbro Corp. v. CommissionerUnited States Tax Court · 1961
- Georday Enterprises v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1942
- Putnam v. United StatesCourt of Appeals for the First Circuit · 1945
- United States v. El Pomar Investment CompanyCourt of Appeals for the Tenth Circuit · 1964
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