Legal Opinion
Hellmich v. Hellman
Supreme Court of the United States
Decided February 20, 1928No. 299, 300PublishedCited by 202 opinions
1Opinion of the CourtJustice Sanford
The two Heilmans brought these suits against the Collector to recover additional income taxes assessed against them for the year 1919, under Title II of the Revenue Act of 1918, 1 and paid under protest. They recovered judgments in the District Court, which were affirmed by the Circuit Court of Appeals. 18 F. (2d) 239 and 244.
The question here is whether the gains realized by stockholders from the amounts distributed in the liquidation of the assets of a dissolved corporation, out' of its earnings or profits accumulated since February 28, 1913, were taxable to them as other “gains or…
2Cases cited6 opinions
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Lynch v. HornbySupreme Court of the United States · 1918
- Patton v. BradySupreme Court of the United States · 1902
- Goodrich v. EdwardsSupreme Court of the United States · 1921
- Cream of Wheat Co. v. County of Grand ForksSupreme Court of the United States · 1920
1 more not listed; retrieve them via the Exa API.
3Cited by202 opinions
- White v. United StatesSupreme Court of the United States · 1938
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- United States v. HemmeSupreme Court of the United States · 1986
- Zenz v. QuinlivanCourt of Appeals for the Sixth Circuit · 1954
- Helvering v. Credit Alliance Corp.Supreme Court of the United States · 1942
197 more not listed; retrieve them via the Exa API.