Legal Opinion
Gates v. Helvering
Court of Appeals for the Eighth Circuit
Decided February 21, 1934No. 9725PublishedCited by 4 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals determining a deficiency in the income tax of the petitioner for the year 1925. 26 B. T. A. 908.
Jemuel C. Gates, of Kansas City, Mo., the owner of the Gates building and the land on which it is situated in that city, died testate August 2,1915. Under his will, trustees, one of whom was the petitioner, took title to the property until August 3, 1925>, at which time the trust terminated. On April 2, 1919, the property was leased to J. H. Hettinger and others for ten years from December 20, 1920. On April…
2Cases cited6 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Tyler v. United StatesSupreme Court of the United States · 1930
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Northwest Utilities Securities Corp. v. HelveringCourt of Appeals for the Eighth Circuit · 1933
- Crile v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Frankenfield v. CommissionerUnited States Tax Court · 1952
- Lindley's Trust No. 1 v. CommissionerCourt of Appeals for the Eighth Circuit · 1941
- Connolly v. CommissionerUnited States Tax Court · 1975
- Frankenfield v. CommissionerUnited States Tax Court · 1952