Legal Opinion
Hellebush v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 29, 1933No. 6254PublishedCited by 25 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition by F. A. Hellebush to review the decision of the Board of Tax Appeals (24 B. T. A. 661) affirming the action of the Commissioner of Internal Revenue in assessing on redetermination against him as the transferee of the Blackburn Varnish Company deficiencies in income and profits taxes in the sum of $12,303.42 for the period from January 1, 1927, to April 19, 1927.
The case isi before us upon the findings of fact by the Board. The Blackburn Varnish Company, an Ohio corporation, had for many years prior to the taxable year 1927 conducted a successful business. In the…
2Cases cited6 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Heiner v. Colonial Trust Co.Supreme Court of the United States · 1927
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Taylor Oil & Gas Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Asiatic Petroleum Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- United States v. Cummins Distilleries CorporationCourt of Appeals for the Sixth Circuit · 1948
- First Nat. Bank of Greeley, Colo. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
20 more not listed; retrieve them via the Exa API.