Legal Opinion
O'LAUGHLIN v. Helvering
Court of Appeals for the D.C. Circuit
Decided December 16, 1935No. 6494PublishedCited by 30 opinions
1Opinion of the Court
GRONER, Associate Justice.
In 1927 and 1928 Central Lime & Cement Company, an Illinois corporation, was in the business of selling building and paving materials in the city of Chicago and in fifty or sixty towns and villages in Cook county, Ill. Petitioner was its secretary.
In February, 1927, the board of directors of the corporation adopted the following resolution:
"Resolved, That an amount equivalent to one-fourth of one percent of the total sales for the year 1927 be appropriated to be used in payment of commissions on various sales made by individuals other than the company’s regular…
2Cases cited4 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Reiss v. ReardonCourt of Appeals for the Eighth Circuit · 1927
- Brenner v. GaunceCourt of Appeals for the Ninth Circuit · 1928
- In re KaplanDistrict Court, D. Massachusetts · 1917
3Cited by30 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Harbin v. CommissionerUnited States Tax Court · 1963
- Carmack Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Abe Plisco v. United States of America, Percy M. May v. United States of America, Norman R. Baker v. United StatesCourt of Appeals for the D.C. Circuit · 1962
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