Legal Opinion
Helvering v. Blair
Court of Appeals for the Second Circuit
Decided July 31, 1941No. 334PublishedCited by 21 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals which expunged a deficiency assessed against the taxpayer for gift taxes in the year 1937 under § 501 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 580. The sole question is whether he was entitled to an “exclusion” of $40,000 under § 504(b), 26 U.S.C.A. Int.Rev.Acts, page 585, in computing certain additions which he made in that year to the corpus of two trusts. The Commissioner allowed him an “exclusion” of $5,000 for- each trust, acting upon the mistaken theory that a trust was a separate…
2Cases cited8 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. PelzerSupreme Court of the United States · 1941
- Humes v. United StatesSupreme Court of the United States · 1928
- Helvering v. HutchingsSupreme Court of the United States · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Commissioner of Internal Revenue v. BrandegeeCourt of Appeals for the First Circuit · 1941
- Thorrez v. CommissionerUnited States Tax Court · 1958
- Welch v. PaineCourt of Appeals for the First Circuit · 1942
16 more not listed; retrieve them via the Exa API.