Legal Opinion
Helvering v. Ward
Court of Appeals for the Eighth Circuit
Decided September 20, 1935No. 10226-10230PublishedCited by 16 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals reducing a tax deficiency for the year 1929 as determined by the Commissioner.
In 1929, the taxpayer was a holder of common and of preferred stock in the Ward Dry Milk Company. In that year, an exchange of all of the stock of the Ward Company was made for 18,750 shares of the common stock of the KraftPhenix Cheese Company; 2,525 of such shares being for all of the preferred stock of the Ward Company. This exchange was under a written contract (dated June 1, 1929) containing provisions providing for…
2Cases cited28 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Helvering v. RankinSupreme Court of the United States · 1935
23 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Starr v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- International Tel. & Tel. Corp. etc. v. CommissionerUnited States Tax Court · 1981
- McDonald's of Zion, 432, Ill., Inc. v. CommissionerUnited States Tax Court · 1981
- Howard v. CommissionerUnited States Tax Court · 1955
11 more not listed; retrieve them via the Exa API.