Legal Opinion
Wurlitzer v. Helvering
Court of Appeals for the Sixth Circuit
Decided January 16, 1936No. 6795PublishedCited by 7 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
This case arises on petition to review an order of the Board of Tax Appeals (29 B.T.A. 658) sustaining a determination of deficiency in income tax for the calendar year 1929 in the sum of $7,517.11.
The pertinent facts are stipulated. On January 28, 1924, petitioner received as a gift from her daughter Louise 515 shares of common stock of The Rudolph Wurlitzer Company, 512 shares of which represented stock received by the donor as gifts from her father, Howard E. Wurlitzer, in 1915, 1917 and 1918. Howard E. Wurlitzer acquired these shares not by gift, and prior to March 1,…
2Cases cited4 opinions
- Heiner v. DonnanSupreme Court of the United States · 1932
- Taft v. BowersSupreme Court of the United States · 1929
- Snyder v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Wurlitzer v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by7 opinions
- Wilson Bros. & Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1941
- Miriam Coward Pierson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Levy v. CommissionerUnited States Tax Court · 1951
- Pease v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1936
- Spicer v. United StatesUnited States Court of Claims · 1957
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