Legal Opinion
Helvering v. Schimmel
Court of Appeals for the Eighth Circuit
Decided September 13, 1940No. 11622PublishedCited by 2 opinions
1Opinion of the Court
VAN VALKENBURGH, Circuit Judge.
This is a proceeding to review a decision of the Board of Tax Appeals. It involves solely the question of when, for the purpose of taking a deduction from income by a taxpayer on the accrual basis, general city taxes on real estate in cities of the metropolitan class in-Nebraska, accrue.
As stipulated:
“During the taxable year 1932 Charles Schimmel (the tax-payer, now deceased) was a resident of the State of Nebraska, wherein he owned and operated the Blackstone Hotel in the City of Omaha, County of Douglas, which City was at all times here material a city of the…
2Cases cited5 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Commissioner of Internal Revenue v. PlestcheeffCourt of Appeals for the Ninth Circuit · 1938
- Walsh-McGuire Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1938
- Lifson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Commissioner of Internal Rev. v. Patrick Cudahy F. Co.Court of Appeals for the Seventh Circuit · 1939
3Cited by2 opinions
- Noble v. JonesDistrict Court, W.D. Oklahoma · 1942
- West Point Mfg. Co. v. DavisDistrict Court, N.D. Alabama · 1944