Legal Opinion
Botz v. Helvering
Court of Appeals for the Eighth Circuit
Decided April 1, 1943No. 12342-12348PublishedCited by 42 opinions
1Opinion of the Court
STONE, Circuit Judge.
These are separate reviews of determinations by the Board of Tax Appeals (now Tax Court) that each of the petitioners is liable, as transferee, for income and excess profits taxes of $12,886.19 and interest due from the Botz Printing & Stationery Company (a Missouri corporation) for the year 1933. Since the situation is the same as to all petitioners, the matters were consolidated before the Board and are here presented together.
There is no challenge of the liability of the company for the taxes. There is no dispute that the company was solvent in 1933 and well able to…
2Cases cited22 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Helvering v. StuartSupreme Court of the United States · 1942
- Freuler v. HelveringSupreme Court of the United States · 1934
- Bigelow v. Old Dominion Copper Mining & Smelting Co.Supreme Court of the United States · 1912
- Davis v. DavisSupreme Court of the United States · 1938
17 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Commercial Union Insurance Company v. Eugene Westrope, John Jetter, Loretta Jetter, and Joe Alday, Nathan Overstreet, Jr.Court of Appeals for the Eleventh Circuit · 1984
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
37 more not listed; retrieve them via the Exa API.