Legal Opinion
Helmer v. Commissioner
United States Tax Court
Decided May 27, 1975No. Docket Nos. 717-73, 718-73UnpublishedCited by 21 opinions
1Opinion of the Court
GEORGE HELMER AND GLADYS M. HELMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
T. L. HELMER AND HELEN HELMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Helmer v. Commissioner
Docket Nos. 717-73, 718-73.
United States Tax Court
T.C. Memo 1975-160; 1975 Tax Ct. Memo LEXIS 212; 34 T.C.M. (CCH) 727; T.C.M. (RIA) 750160;
May 27, 1975, Filed
Gene F. Reardon and Gene W. Reardon, for the petitioners Charles H. Cowley, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined deficiencies in petitioners' income taxes for taxable…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Demirjian v. CommissionerUnited States Tax Court · 1970
- Virginia Iron Coal & Coke Co. v. CommissionerUnited States Board of Tax Appeals · 1938
- Demirjian v. CommissionerCourt of Appeals for the Third Circuit · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Marriott International Resorts, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
- Jade Trading, LLC ex rel. Ervin Capital, LLC v. United StatesUnited States Court of Federal Claims · 2007
- Jade Trading, LLC Ex Rel. Ervin v. United StatesCourt of Appeals for the Federal Circuit · 2010
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