Legal Opinion
Helvering v. Brooklyn City R. Co.
Court of Appeals for the Second Circuit
Decided July 16, 1934No. 340PublishedCited by 32 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an appeal from (petition to review) an order of the Board of Tax Appeals which expunged a deficiency fixed hv the Commissioner for the calendar year 1921. The taxpayer is a street railway, subject to the jurisdiction of the Public Service Commission of the State of Now York, and on July 10, 1890, its executive committee and directors, in ■pursuance of a recent statute of the state requiring it to do so, fixed its fiscal year to end June thirtieth; and thereafter it made its reports to the commission on the basis of such a fiscal year. It did not however do the…
2Cases cited5 opinions
- Paso Robles Mercantile Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1929
- United States v. National Tank & Export Co.Court of Appeals for the Fifth Circuit · 1930
- Great West Printing Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1932
- Mann v. United StatesUnited States Court of Claims · 1930
- National Shirt Shops, Inc. v. United StatesUnited States Court of Claims · 1932
3Cited by32 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Fruehauf Trailer Co. v. CommissionerUnited States Tax Court · 1964
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
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