Legal Opinion
Northwest Utilities Securities Corp. v. Helvering
Court of Appeals for the Eighth Circuit
Decided November 10, 1933No. 9719PublishedCited by 14 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is an appeal from decisions of the Board of Tax Appeals approving deficiencies in income taxes of petitioner for the calendar years 1927, 1928, and 1929. It appears that the taxpayer is a’ corporation of the state of Delaware, with its principal office in Minneapolis, Minn. In March, 1927, it entered into a written contract of sale with Thompson, Ross & Co., a corporation, whereby it sold to that corporation various commercial securities for the price of $2,400,000, payable $1,975,000 in cash and the balance in stock of a New Jersey corporation which Thompson,…
2Cases cited9 opinions
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Burnet v. Lexington Ice & Coal Co.Court of Appeals for the Fourth Circuit · 1933
- Taylor Oil & Gas Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Hellebush v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- First Nat. Bank of Greeley, Colo. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
- Whitney Realty Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1935
- Hersloff v. United StatesUnited States Court of Claims · 1962
9 more not listed; retrieve them via the Exa API.