Legal Opinion
Helvering v. Moloney Electric Co.
Court of Appeals for the Eighth Circuit
Decided June 9, 1941No. 11913, 11921PublishedCited by 14 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
On petitions for review of the decision of the Board of Tax Appeals involving income tax of Moloney Electric Company for the year 1936, reported in 42 B.T.A. 78.
On July 1, 1928, the taxpayer, Moloney Electric Company, issued bonds due June 1, 1943, in the aggregate principal amount of $1,500,000. The trust indenture entered into in connection with the issuance of these bonds required the taxpayer to pay the trustee for sinking fund purposes on the first day of June, 1930, and on the first day of each succeeding June, “a sum equal to 2% of the largest amount of deT…
2Cases cited4 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Michigan Silica Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Maloney Electric Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Strong Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1940
3Cited by14 opinions
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- United States v. Dakota Tractor & Equipment Co.Court of Appeals for the Eighth Circuit · 1942
- C. C. Clark, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1942
- Commissioner of Internal Revenue v. Strong Mfg. Co.Court of Appeals for the Sixth Circuit · 1941
- Antietam Hotel Corp. v. CommissionerCourt of Appeals for the Fourth Circuit · 1941
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