Legal Opinion
Helvering v. Kendrick Coal & Dock Co.
Court of Appeals for the Eighth Circuit
Decided June 18, 1934No. 9858PublishedCited by 10 opinions
1Opinion of the Court
WOGDROUGH, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, which found the respondent taxpayer not liable for an asserted income and profits tax for the year 1920.
The opinion of this court on the fust review is reported in 29 F.(2d) 559. The first opinion of the Board of Tax Appeals appears in 6 B. T. A. 1092.
Respondent is a Minnesota corporation organized in July, 1916, with a capital stock of $50,000 divided into 500 shares of a par value of $100 each. Its entire capital stock was issued to Edward S. Kendrick, Jr., with the exception of…
2Cases cited23 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- In Re Sanford Fork & Tool Co.Supreme Court of the United States · 1895
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
18 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- O'malley, Collector of Internal Revenue v. AmesCourt of Appeals for the Eighth Circuit · 1952
- Kline v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Spitzer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- State Department of Revenue v. Birmingham Realty Co.Supreme Court of Alabama · 1951
- Joseph N. Romm v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
5 more not listed; retrieve them via the Exa API.