Legal Opinion
Helvering v. S. E. & M. E. Bernheimer Co.
Court of Appeals for the Second Circuit
Decided July 7, 1941No. 240PublishedCited by 5 opinions
1Per curiam
Order, 41 B.T.A. 249, affirmed on the authority of United States v. Anderson, 269 U.S. 422, 441, 46 S.Ct. 131, 70 L.Ed. 347, and Carondelet Bldg. Co., Inc. v. Fontenot, 5 Cir., 111 F.2d 267.
2Cases cited3 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Carondelet Bldg. Co. v. FontenotCourt of Appeals for the Fifth Circuit · 1940
- S. E. & M. E. Bernheimer Co. v. CommissionerUnited States Board of Tax Appeals · 1940
3Cited by5 opinions
- COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co.Court of Appeals for the Third Circuit · 1943
- Citizens Hotel Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1942
- Post Office Square Co. v. United StatesDistrict Court, D. Massachusetts · 1961
- Commissioner of Internal Revenue v. RoyCourt of Appeals for the Second Circuit · 1945
- West Point Mfg. Co. v. DavisDistrict Court, N.D. Alabama · 1944