Legal Opinion
Helvering v. Highland
Court of Appeals for the Fourth Circuit
Decided January 5, 1942No. 4863PublishedCited by 15 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is an appeal from a decision of the United States Board of Tax Appeals (hereinafter called the Board). The Board’s decision was that there was no deficiency in the income taxes of the estate of which the respondent is executor for the year 1935 and that there was a deficiency of $1,533.59 for the year 1936. The Commissioner of Internal Revenue (hereinafter called the Petitioner) asserts that there are deficiencies for the years 1935 and 1936 in the amounts of $63.36 and $4,312.71, respectively.
The question presented for decision is whether certain attorney’s fees,…
2Cases cited31 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Helvering v. WinmillSupreme Court of the United States · 1938
26 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Anna J. McDowell v. Abraham A. Ribicoff, Secretary of Health, Welfare and EducationCourt of Appeals for the Third Circuit · 1961
- Groetzinger v. CommissionerUnited States Tax Court · 1984
- Edwin A. Snow and Helen B. Snow v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
- City of Los Angeles v. Pacific Telephone & Telegraph Co.California Court of Appeal · 1958
- Richard Gajewski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
10 more not listed; retrieve them via the Exa API.