Legal Opinion
Helvering v. Jones
Court of Appeals for the Eighth Circuit
Decided June 24, 1941No. 11731PublishedCited by 24 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This matter is before us on petition of the Commissioner of Internal Revenue for a review of the decision of the United States Board of Tax Appeals which determined a deficiency in respondent’s income tax for the year 1931 in the amount of $2.05, whereas the Commissioner had determined a deficiency in the tax for that year in the amount of $1,589.83. The facts were stipulated and are as follows:
On February 11, 1931, respondent purchased certain real estate known as No. 3760 Lindell Avenue, St. Louis, Missouri. The purchase price was $35,400. At the time of the purchase…
2Cases cited7 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Electro-Chemical Engraving Co. v. CommissionerSupreme Court of the United States · 1941
- Pocoke v. PetersonSupreme Court of Missouri · 1914
- Commissioner of Internal Revenue v. HoffmanCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. PetermanCourt of Appeals for the Ninth Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Freeland v. CommissionerUnited States Tax Court · 1980
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Ersel H. Beus and Anna Beus, W. J. Beus, and Leone Beus v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Beus v. CommissionerUnited States Tax Court · 1957
- Middleton v. CommissionerUnited States Tax Court · 1981
19 more not listed; retrieve them via the Exa API.