Legal Opinion
Rollins v. Helvering
Court of Appeals for the Eighth Circuit
Decided October 5, 1937No. 10805-10809PublishedCited by 15 opinions
1Opinion of the Court
STONE, Circuit Judge.
These are five individual petitions to review separate redeterminations, by the Board of Tax Appeals, of the respective personal income taxes for 1929 of Harry T. Rollins, Glendora M. Rollins, Margaret C. Rollins, Ellen F. Rollins, and Ralph E. Rollins.
The facts are undisputed. Ellen F. Rollins is the mother of Harry T. and Ralph E. Rollins; Glendora M. Rollins is the wife of Harry T. Rollins, and Margaret C. Rollins is the wife of Ralph E. Rollins. On January 1, 1929, petitioners were the owners, in different amounts, of all but two of the corporate shares of the Rollins…
2Cases cited8 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Burnet v. WellsSupreme Court of the United States · 1933
- Reinecke v. SmithSupreme Court of the United States · 1933
- DuPont v. CommissionerSupreme Court of the United States · 1933
- Sawtell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- White v. HigginsCourt of Appeals for the First Circuit · 1940
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
- Fulham v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Helvering v. EvansCourt of Appeals for the Third Circuit · 1942
10 more not listed; retrieve them via the Exa API.