Legal Opinion
Rogers v. Helvering
Court of Appeals for the Second Circuit
Decided November 6, 1939No. 4-6PublishedCited by 18 opinions
1Per curiam
This appeal presents only one question, and that, one of fact: did the Board correctly appraise at $344 the “basis” on Sept. 1, 1929, of certain shares of stock, sold by the taxpayers in 1925? The evidence took a wide range, including on the one hand, much lower estimates put upon the shares by the taxpayers themselves for estate tax purposes, the sale-prices of small blocks, and brokers’ quotations. On the other hand were a valuation of $465 as of March 1, 1913, found by the Commissioner himself, a number of elaborate calculations of experts, based upon the company’s books and upon…
2Cases cited9 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. RankinSupreme Court of the United States · 1935
- Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
- Ray Consolidated Copper Co. v. United StatesSupreme Court of the United States · 1925
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Turner v. CommissionerUnited States Tax Court · 1968
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Amerada Hess Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1975
- Dorothy E. Brown and Donald Lee Brown and United States National Bank of Oregon, Etc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
13 more not listed; retrieve them via the Exa API.