Legal Opinion
Helvering v. Coxey
Court of Appeals for the Third Circuit
Decided September 25, 1935No. 5550Published
1Opinion of the Court
79 F.2d 661 (1935)
HELVERING, Commissioner of Internal Revenue,
v.
COXEY.
No. 5550.
Circuit Court of Appeals, Third Circuit.
September 25, 1935.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
Clarence E. Hall, and Orr, Hall & Williams, all of Phildelphia, Pa., for respondent.
Before BUFFINGTON, WOOLLEY, and THOMPSON, Circuit Judges.
BUFFINGTON, Circuit Judge.
The facts in this income tax case are as follows: Under the will of his father, probated in 1925, the taxpayer was made sole beneficiary of the residue of his estate in a trust which…
2Cases cited8 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Audubon v. ShufeldtSupreme Court of the United States · 1901
- Commissioner of Internal Revenue v. FieldCourt of Appeals for the Second Circuit · 1930
- Shellabarger v. CommissionerCourt of Appeals for the Seventh Circuit · 1930
- O'Malley-Keyes v. EatonDistrict Court, D. Connecticut · 1928
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