Legal Opinion
Helvering v. Washburn
Court of Appeals for the Eighth Circuit
Decided October 21, 1938No. 11250PublishedCited by 16 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals involving alleged deficiency in income tax for 1933. The question presented for decision is whether South Texas Syndicate, of which A. McC. Washburn is trustee, is an association taxable as a corporation within the meaning of Section 1111(a) (2) of the Revenue Act of 1932, 26 U.S.C.A. § 1696 (3), for the calendar year 1933.
In 1900, Jed L. Washburn, with five other individuals who contributed five-sixths of the money, purchased 127,000 acres of grazing land in LaSalle and McCullen counties…
2Cases cited10 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Sherman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Fidelity-Bankers Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1940
11 more not listed; retrieve them via the Exa API.