Legal Opinion
Hyman v. Helvering
Court of Appeals for the D.C. Circuit
Decided May 7, 1934No. 6134PublishedCited by 38 opinions
1Opinion of the Court
GRONER, Associate Justice.
Petitioner owned all but 2 shares of the capital stock of George Hyman Construction Company, a Maryland corporation. The corporation was engaged in the business of general contractor in the construction of public and private buildings. It was -incorporated after March 1,1913, and prior to January 1,1928, and had issued $200,000 of capital stock divided into 2,000 shares. Petitioner paid into the company in cash $199,-800 for the stock issued to him. As of December 31, 1927, the corporation had an accumulated earned surplus of one hundred nineteen thousand some odd…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. BabsonCourt of Appeals for the Seventh Circuit · 1934
- Hill v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1933
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
- Hellman v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- In re StookeyDistrict Court, W.D. New York · 1932
3Cited by38 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- McGuire v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
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