Legal Opinion
Helvering v. Mercantile-Commerce Bank & Trust Co.
Court of Appeals for the Eighth Circuit
Decided April 8, 1940No. 11572PublishedCited by 33 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This case is brought to this court on petition of the Commissioner of Internal Revenue to review the decision of the Board of Tax Appeals denying deficiency in federal estate tax against the estate of Paul F. Donnelly under the Revenue Act of 1926, as amended. The opinions of the majority and dissenting minority of the Board, and the findings of fact upon which they rest, are reported in Estate of Don-nelly, 38 B.T.A. 1234. As there is no attack upon the findings, we have not repeated them in this opinion. Our conclusions upon the points argued are related to the…
2Cases cited5 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. HelmholzSupreme Court of the United States · 1935
- Helvering v. FitchSupreme Court of the United States · 1940
- Donnelly v. CommissionerUnited States Board of Tax Appeals · 1938
3Cited by33 opinions
- Cole's Estate v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Chrysler v. CommissionerUnited States Tax Court · 1965
- Commission of Internal Revenue v. Dwight's EstateCourt of Appeals for the Second Circuit · 1953
- Helfrich's Estate v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1944
- Commissioner of Internal Revenue v. DOUGLASS'ESTATECourt of Appeals for the Third Circuit · 1944
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