Legal Opinion
Rand v. Helvering
Court of Appeals for the Eighth Circuit
Decided January 13, 1941No. 11701PublishedCited by 21 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a proceeding .to review a decision of the Board of Tax Appeals which found a deficiency in the income of petitioner for the years 1934 and 1935. The Board held that the income of certain separate trusts created by the petitioner for the benefit of his children was, to the extent that it had been applied to the payment of premiums on life insurance, taxable income. The Board also held that the petitioner was not entitled to deduct from his taxable income a loss upon stock alleged to have become worthless during the taxable period. The facts are not in dispute and…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. WellsSupreme Court of the United States · 1933
- Helvering v. RankinSupreme Court of the United States · 1935
- Helvering v. KehoeSupreme Court of the United States · 1940
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Steadman v. Comm'rUnited States Tax Court · 1968
- Citizens Banking Co. v. Monticello State BankCourt of Appeals for the Eighth Circuit · 1944
- Stauffer Chemical Company v. W. D. Brunson, D/B/A Brunson Construction CompanyCourt of Appeals for the Fifth Circuit · 1967
- Wooster Rubber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Nickel v. ScottDistrict of Columbia Court of Appeals · 1948
16 more not listed; retrieve them via the Exa API.