Legal Opinion
Lammerding v. Helvering
Court of Appeals for the D.C. Circuit
Decided April 28, 1941No. Nos. 7592-7594PublishedCited by 3 opinions
1Opinion of the Court
VINSON, Associate Justice.
Helen A. K. Hildick, Walter H. Hildick, Jr., and Kathryn Lammerding, petitioners, are, in the order named, the wife, son, and daüghter of Walter H. Hildick (Hildick). The petitioners in January, February, and December, 1932, loaned Hildick $5,471.55, $1,500, and $4,000, respectively. No definite time for the payment of the loans was set. Helen A. K. Hildick received two demand notes; Walter H. Hildick, Jr., received a note; neither received any security. Kathryn Lammerding received neither note nor security.
These loans and .one made by Roth, a business associate,…
2Cases cited9 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. WoodSupreme Court of the United States · 1940
- Davis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1936
- McCausey v. BurnetCourt of Appeals for the D.C. Circuit · 1931
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3Cited by3 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Hartford-Empire Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Kraft v. CommissionerUnited States Tax Court · 1969