Legal Opinion
Helvering v. Drier
Court of Appeals for the Fourth Circuit
Decided October 8, 1935No. 3859PublishedCited by 17 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The Commissioner of Internal Revenue seeks in this case to require Katherine M. Drier, the taxpayer, to include the sum oí $54,234.90 in her gross income for the year 1929 in computing her income tax for that year. This sum formed part of certain payments made to her on account of an award by the Mixed Claims Commission, United States and Germany, for property of the taxpayer sequestered by the German government during the World War. The total payments received in 1929 were only a part of the total award; but the Commissioner’s theory of the case is that to the extent of…
2Cases cited9 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Burnet v. LoganSupreme Court of the United States · 1931
- American Cigar Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Ohio Savings Bank & Trust Co. v. Willys CorporationCourt of Appeals for the Second Circuit · 1925
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Rodney v. Comm'rUnited States Tax Court · 1969
- Barker v. MagruderCourt of Appeals for the D.C. Circuit · 1938
- Commissioner of Internal Revenue v. KieselbachCourt of Appeals for the Third Circuit · 1942
- Julian C. Stanford and Elizabeth C. Stanford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
12 more not listed; retrieve them via the Exa API.