Legal Opinion
Helvering v. Edison Securities Corporation
Court of Appeals for the Fourth Circuit
Decided June 3, 1935No. 3785PublishedCited by 35 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This proceeding involves deficiencies in income taxes for the years 1925 and 1926 in the respective amounts of $10,471.41 and $100,210.91 of Edison Securities Corporation, a Maryland corporation. The case is brought to this court by petition for review filed by the Commissioner of Internal Revenue and by cross-petition for review filed by the taxpayer.
The first question relates to a determination by the Commissioner of the income tax deficiency for 1925, through the addition to income in that year of the sum of $180,000, which the Commissioner found that the taxpayer had…
2Cases cited13 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Helvering v. RankinSupreme Court of the United States · 1935
- Hellmich v. HellmanSupreme Court of the United States · 1928
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
8 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Baird v. CommissionerUnited States Tax Court · 1955
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Law v. CommissionerUnited States Tax Court · 1985
- Koufman v. CommissionerUnited States Tax Court · 1977
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
30 more not listed; retrieve them via the Exa API.