Legal Opinion
Helvering v. Campbell
Court of Appeals for the Fourth Circuit
Decided January 10, 1944No. 5129, 5130PublishedCited by 37 opinions
1Opinion of the Court
PARKER, Circuit Judge.
These are petitions and cross petitions to review decisions of the United States Tax Court in cases involving the tax liability of Oscar F. Campbell and Edward J. Nell. Both taxpayers during the tax years in question were citizens of the United States, married and residing with their wives in the Philippine Islands. In 1939 Campbell and wife filed income tax returns for the years 1918, 1919 and 1920 with the Collector at Baltimore. During the same year Nell and wife filed returns with the same collector for the years 1925 to 1931 inclusive. Both taxpayers had filed…
2Cases cited20 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Gilbert v. DavidSupreme Court of the United States · 1915
- Williamson v. OsentonSupreme Court of the United States · 1914
- Russell v. United StatesSupreme Court of the United States · 1929
15 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Bennett v. CommissionerUnited States Tax Court · 1958
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Marsman v. CommissionerUnited States Tax Court · 1952
- Associated Telephone and Telegraph Company, and Cross v. United States of America, and CrossCourt of Appeals for the Second Circuit · 1962
32 more not listed; retrieve them via the Exa API.