Legal Opinion
Merchants Bank Bldg. Co. v. Helvering
Court of Appeals for the Eighth Circuit
Decided June 16, 1936No. 10535PublishedCited by 21 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which determined and adjudged a deficiency of $7,937.-12 in petitioner’s income taxes for 1929. At the hearing before the Board of Tax Appeals the facts were stipulated, and, so far as here material, they are substantially as follows:
Petitioner, a Delaware corporation, was organized in March, 1929. Its creation arose from the following circumstances: In that month, the Merchants National Bank and the First National Bank, two separate and distinct national banking institutions, which had been in…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
21 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Walsh-McGuire Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1938
- Collector of Revenue within & for the St. Louis v. Ford Motor Co.Court of Appeals for the Eighth Circuit · 1946
- Commissioner of Internal Revenue v. CowardCourt of Appeals for the Third Circuit · 1940
16 more not listed; retrieve them via the Exa API.