Legal Opinion
Helvering v. Winston Bros. Co.
Court of Appeals for the Eighth Circuit
Decided March 9, 1935No. 10097PublishedCited by 10 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is an appeal from an order of the Board of Tax Appeals (29 B. T. A. 905) overruling the Commissioner’s determination of a deficiency in the respondent’s income tax for the year 1928 in the amount of .$17,653.76.
The facts, as found by the Board of Tax Appeals, may be stated briefly. Prior to September 1, 1928, the Winston Bros. Company, a Minnesota corporation, owned 4,872 of a total of 7,124 shares, or slightly more than 68 per cent., of the outstanding common stock of Winston-Dear Company, and none of its preferred stock. On August 9, 1928, at a special meeting-…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
- C. H. Mead Coal Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
- Helvering v. SchoellkopfCourt of Appeals for the Second Circuit · 1938
- United Light & Power Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1939
- Hendee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1938
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
5 more not listed; retrieve them via the Exa API.