Legal Opinion
Anheuser-Busch, Inc. v. Helvering
Court of Appeals for the Eighth Circuit
Decided November 27, 1940No. 11751, 11752PublishedCited by 12 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
These cases come before the court upon separate petitions to review a decision of the United States Board of Tax Appeals entered February 10, 1940, redetermining the income tax liability of Anheuser-Busch, Inc., and its affiliates for the year 1930, The opinion of the Board is reported in 40 B.T.A. 1100. Upon request of the petitioners the appeals from the Commissioner’s determination were consolidated for hearing before the Board; and the petitions to this court to review the decision may be disposed of in a single opinion.
The controversy arises out of a corporate…
2Cases cited8 opinions
- Groman v. CommissionerSupreme Court of the United States · 1937
- Helvering v. BashfordSupreme Court of the United States · 1938
- United States Ex Rel. Willoughby v. HowardSupreme Court of the United States · 1938
- Anheuser-Busch, Inc. v. CommissionerUnited States Board of Tax Appeals · 1939
- United Light & Power Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- Avco Mfg. Corp. v. CommissionerUnited States Tax Court · 1956
- Intervest Enterprises, Inc. v. CommissionerUnited States Tax Court · 1972
- McDonald's of Zion, 432, Ill., Inc. v. CommissionerUnited States Tax Court · 1981
- Hearst Corp. v. United StatesUnited States Court of Federal Claims · 1993
7 more not listed; retrieve them via the Exa API.