Legal Opinion
Fitch v. Helvering
Court of Appeals for the Eighth Circuit
Decided April 16, 1934No. 9822PublishedCited by 16 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals redetermining a deficiency in. petitioner’s income taxes for the calendar year 1925 of $3,554.04. (27 B. T. A. 615.)
The question presented is whether the cancellation of petitioner’s indebtedness by the F. W. Fitch Company in December, 1925, was a gift or a dividend.
On January 1, 1925, the petitioner was a resident of Dps Moines, Iowa, and was and had been the President, a director, and the principal stockholder of the F. W. Fitch Company, a corporation doing business in that city. The Company had…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Noel v. ParrottCourt of Appeals for the Fourth Circuit · 1926
- Bass v. HawleyCourt of Appeals for the Fifth Circuit · 1933
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Allen v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- King v. United StatesDistrict Court, D. Maryland · 1935
11 more not listed; retrieve them via the Exa API.