Legal Opinion
Helvering v. Schoellkopf
Court of Appeals for the Second Circuit
Decided December 5, 1938No. 79PublishedCited by 14 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The Commissioner appeals from an order of the Board of Tax Appeals, expunging part of a deficiency, assessed by him against the respondent upon his income tax for the year, 1931. The taxpayer was the holder of preferred shares in the General Baking Company of Maryland, a holding company, whose assets consisted only of the common shares of a New York company of the same name, and odds and ends of chattels and choses in action, valued at about $61,000. The directors of the Maryland company decided to dissolve it by a proceeding in court and in accordance with the…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Ahles Realty Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1934
- E. R. Squibb & Sons v. HelveringCourt of Appeals for the Second Circuit · 1938
- Commissioner of Internal Revenue v. KolbCourt of Appeals for the Ninth Circuit · 1938
- Gross v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- Commissioner of Internal Revenue v. Gilmore's EstateCourt of Appeals for the Third Circuit · 1942
- Morgan v. CommissionerUnited States Tax Court · 1959
- Morgan v. HelveringCourt of Appeals for the Second Circuit · 1941
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
9 more not listed; retrieve them via the Exa API.