Legal Opinion
Helvering v. Bowen
Court of Appeals for the Fourth Circuit
Decided October 6, 1936No. 4056PublishedCited by 2 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition for review of a decision of the United States Board of Tax Appeals involving income tax of the respondent for the year 1929. The decision of the Board was entered October 24, 1935, and is reported in 33 B.T.A. 208. The amount of the tax claimed by the petitioner to be due is $4,492.98.
On August 1, 1929, the taxpayer owned 25 shares of stock of Waterbury Chemical Company. On that date he executed two deeds of trust by each of which he conveyed to City Bank Farmers Trust Company, New York City, as trustee, 12½ shares of the stock.
One of the deeds…
2Cases cited8 opinions
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Bullen v. WisconsinSupreme Court of the United States · 1916
- Jones v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Reinecke v. GardnerSupreme Court of the United States · 1928
- Commissioner of Internal Revenue v. EldridgeCourt of Appeals for the Ninth Circuit · 1935
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3Cited by2 opinions
- Rollins v. HelveringCourt of Appeals for the Eighth Circuit · 1937
- Commissioner of Internal Revenue v. WaterburyCourt of Appeals for the Second Circuit · 1938