Legal Opinion
Van Vranken v. Helvering
Court of Appeals for the Second Circuit
Decided December 2, 1940No. 24PublishedCited by 16 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This appeal brings up a deficiency in income taxes assessed against the taxpayer for the year 1935, and depends upon what shall be taken as the “basis” in calculating her gain or loss upon the sale in that year of certain shares of stock, inherited from her father as part of a remainder, limited to her in a testamentary trust. He died on August 16, 1915, having devised and bequeathed the residue of his estate to his executors in trust for the life of his wife, the taxpayer’s mother; they upon her death “to transfer, deliver and pay over to my daughter, Elsie Van…
2Cases cited15 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Brewster v. GageSupreme Court of the United States · 1930
- Lane v. CorwinCourt of Appeals for the Second Circuit · 1933
- Chandler v. FieldCourt of Appeals for the First Circuit · 1933
- Roebling v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Leist v. SimplotCourt of Appeals for the Second Circuit · 1980
- Perkins v. Endicott Johnson CorporationCourt of Appeals for the Second Circuit · 1942
- Augustus v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1941
- Archbold v. HelveringCourt of Appeals for the Second Circuit · 1940
11 more not listed; retrieve them via the Exa API.