Legal Opinion
Helvering v. N. O. Nelson Co.
Court of Appeals for the Eighth Circuit
Decided February 23, 1943No. Nos. 12297, 12298PublishedCited by 4 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
In the two cases here presented cross-petitions were filed to review a decision of the United States Board of Tax Appeals, 45 B.T.A. 899. In No. 12,298 the taxpayer, N. O. Nelson Company, seeks reversal of that part, of the decision holding that in computing income taxes for the years 1936 and 1937 the company is not entitled to the credit authorized by § 26(c) (I) of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, page 836, which grants a deduction from the tax imposed upon undistributed profits by § 14 of the Act, 26 U.S.C.A. Int.Rev.Acts,…
2Cases cited10 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
- Helvering v. Ohio Leather Co.Supreme Court of the United States · 1942
- Helvering v. Moloney Electric Co.Court of Appeals for the Eighth Circuit · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Valentine-Clark Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- Harding Glass Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1944
- United States v. Hillcrest Inv. Co.Court of Appeals for the Eighth Circuit · 1945
- Commissioner of Internal Revenue v. John A. Wathen Distillery Co.Court of Appeals for the Sixth Circuit · 1945