Legal Opinion
Helvering v. Ames
Court of Appeals for the Eighth Circuit
Decided June 13, 1934No. 9865PublishedCited by 15 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals.
Respondent, together with the Empire Securities Company, owned and operated by D. R. McLennan, and the R. M. Adams Company, a copartnership, formed a syndicate to develop certain iron ore mining properties near Duluth, Minn. The properties were acquired by the Evergreen Mining Company and the Minnesota Sintering Company, two Delaware corporations. Each corporation issued 1,000 shares of non-par value stock of which respondent and McLennan owned 427% shares each and the Adams Company 145 shares. According to…
2Cases cited11 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Iowa Bridge Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Twin City Tile & M. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Randolph v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Botchford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Blair v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
- Earl A. Phillips and Dorothy M. Phillips v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Farmer v. CommissionerCourt of Appeals for the Tenth Circuit · 1942
10 more not listed; retrieve them via the Exa API.