Legal Opinion
National City Bank of New York v. Helvering
Court of Appeals for the Second Circuit
Decided July 12, 1938No. 188PublishedCited by 55 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case arises on a petition to review an order of the Board of Tax Appeals, assessing an income tax deficiency for each of the years 1922 and 1923 against the petitioner, as executor of James E. O’Neil. The facts are as follows. During the years 1921, 1922 and 1923 O’Neil was president and general manager of the Prairie Oil and Gas Company. He resigned on September 11, 1923, left for France in December of that year, and so far as the record shows, did not return until some time during the year 1928; he died on August 21, 1931, a resident of the city of New York. In…
2Cases cited8 opinions
- United States v. SullivanSupreme Court of the United States · 1927
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- United States v. CommerfordCourt of Appeals for the Second Circuit · 1933
- Steinberg v. United StatesCourt of Appeals for the Second Circuit · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- Kenney v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
50 more not listed; retrieve them via the Exa API.