Legal Opinion
Vondermuhll v. Helvering
Court of Appeals for the D.C. Circuit
Decided January 14, 1935No. 6246PublishedCited by 9 opinions
1Opinion of the Court
HITZ, Associate Justice.
This appeal presents for review a decision of the Board of Tax Appeals sustaining the Commissioner of Internal Revenue in a determination of a deficiency in the petitioner’s individual income tax for the year 1926.
The petitioner is a citizen.of Switzerland, living in Basle, and the widow of Alfred Vondermuhll, a member of the firm o.f William Iselin & Co., who died in 1920, leaving her 60 per centum of his large estate situated in the United States.
She conveyed that interest to her two sons, both citizens of the United States and resident therein. The sons, in turn,…
2Cases cited7 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Cornell v. CoyneSupreme Court of the United States · 1904
- Taylor v. Davis' AdministratrixSupreme Court of the United States · 1884
- The Binghamton BridgeSupreme Court of the United States · 1866
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. David H. MooreCourt of Appeals for the D.C. Circuit · 1980
- Bence v. United StatesUnited States Court of Claims · 1937
- General Securities Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1941
- Hiatt v. BrownCourt of Appeals for the Fifth Circuit · 1949
- Kern v. GranquistDistrict Court, D. Oregon · 1960
4 more not listed; retrieve them via the Exa API.