Legal Opinion
Helvering v. General Utilities & Operating Co.
Court of Appeals for the Fourth Circuit
Decided January 8, 1935No. 3720PublishedCited by 8 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals involving income tax of the respondent for the calendar year 1928 in the sum of $128,-342.07. The opinion of the Board of Tax Appeals will be found in 29 B. T. A. 934.
The facts were stipulated, and the Board set aside a finding of deficiency made by the Commissioner of Internal Revenue in the above-named amount, and the Commissioner filed this petition to review the action of the Board.
The respondent is a Delaware corporation, with its principal offices at Baltimore, Md. It is engaged in…
2Cases cited16 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. PhellisSupreme Court of the United States · 1921
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
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3Cited by8 opinions
- Asiatic Petroleum Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Godley v. CommissionerUnited States Tax Court · 1953
- Newaygo Portland Cement Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1935
- Rhodes v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Commissioner of Internal Rev. v. Columbia Pacific S. Co.Court of Appeals for the Ninth Circuit · 1935
3 more not listed; retrieve them via the Exa API.