Legal Opinion
Helvering v. Russian Finance & Construction Corporation
Court of Appeals for the Second Circuit
Decided May 6, 1935No. 325, 326PublishedCited by 58 opinions
1Opinion of the Court
MANTON, Circuit Judge.
These causes were consolidated for hearing before the Board of Tax Appeals, and are here on petitions to review. The issues involve income taxes for the years 1925, 1926,' and 1927. The question is whether the Georgian Manganese Company, Ltd., was entitled to certain deductions from gross income for the years in question. The qüestion affects the tax liability of both respondents because they were affiliated corporations and filed consolidated returns in these years.
The Georgian Manganese Company, Ltd., a Delaware corporation,-, was affiliated with the Russian Finance &…
2Cases cited11 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Weiss v. WeinerSupreme Court of the United States · 1929
- United States v. American Can Co.Supreme Court of the United States · 1930
- Burnet v. Hutchinson Coal Co.Court of Appeals for the Fourth Circuit · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Union Pacific Railroad v. United StatesUnited States Court of Claims · 1975
- ABKCO Industries, Inc. v. CommissionerUnited States Tax Court · 1971
53 more not listed; retrieve them via the Exa API.