Legal Opinion
Helvering v. Schine Chain Theatres, Inc.
Court of Appeals for the Second Circuit
Decided July 21, 1941No. 328PublishedCited by 30 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case comes up on a petition to review an order of the Board, expunging a deficiency in the taxpayer’s income tax for the year 1933; the only question is whether the Commissioner was right in increasing the gross income by the sum of $629,805.91. The facts on which this depends are as follows. In August, 1929, the taxpayer was a holding company for some twelve corporations, all of which leased or subleased theatres to the Fox Metropolitan Playhouses, Inc. The lessee paid to the taxpayer, as parent company, the sum of $440,753.46, as an initial payment, and all the…
2Cases cited15 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
10 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- In Re: Enron Corp. Midland Cogeneration Venture Limited Partnership v. Enron Corp., the Official Committee of Unsecured Creditors, MovantCourt of Appeals for the Second Circuit · 2005
- Silivanch v. Celebrity Cruises, Inc.Court of Appeals for the Second Circuit · 2003
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Ben D. Spivak and David S. Shapiro v. United StatesCourt of Appeals for the Second Circuit · 1967
- Coach, Inc. v. Kmart CorporationsDistrict Court, S.D. New York · 2010
25 more not listed; retrieve them via the Exa API.