Legal Opinion
Drier v. Helvering
Court of Appeals for the D.C. Circuit
Decided June 4, 1934No. 6131PublishedCited by 13 opinions
1Opinion of the Court
GRONER, Associate Justice.
This is a tax ease. Petitioner, an American citizen, inherited in 1913 a certain prop^ erty located in Saxony, which was seized by the German government during the war (1918), and sold on January 5, 1920, with the approval of the German government. Petitioner filed a claim with the Mixed Claims Commission, which resulted January 14, 1925, in an award to petitioner of $48,000, together with interest at the rate of 5 per cent, annually from January 5, 1920, to the date of payment. Pursuant to this award, petitioner on August 1, 1928, received $68,-782.70 from the…
2Cases cited8 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. KieselbachCourt of Appeals for the Third Circuit · 1942
- Commissioner of Internal Revenue v. SpeyerCourt of Appeals for the Second Circuit · 1935
- Seaside Improvement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Helvering v. DrierCourt of Appeals for the Fourth Circuit · 1935
8 more not listed; retrieve them via the Exa API.