Legal Opinion
Helvering v. Smith
Court of Appeals for the Second Circuit
Decided June 7, 1937No. 329PublishedCited by 60 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The Commissioner appeals from a ruling by the Board of Tax Appeals, allowing the taxpayer to compute his tax under section 101 (a) of the Revenue Act of 1928, 26 U.S.C.A. § 101 note; that is to say, holding that the transaction involved resulted in a “capital net gain,” section 101 (c) (5), 26 U.S.C.A. § 101 note, derived from the sale of “capital assets,” section 101 (c) (8), 26 U.S.C.A. § 101 note. This issue arose from the following situation. The taxpayer, on January 1, 1925, had become a member of a firm of attorneys in New York City, and so continued until…
2Cases cited5 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
- Helvering v. WalbridgeCourt of Appeals for the Second Circuit · 1934
- Johnston v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Harris v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
3Cited by60 opinions
- Williams v. McGowanCourt of Appeals for the Second Circuit · 1945
- Towers v. CommissionerUnited States Tax Court · 1955
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- Swiren v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- Paul W. Trousdale v. Commissioner of Internal Revenue, Marguerite R. Trousdale v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
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