Legal Opinion
Helvering v. Kehoe
Supreme Court of the United States
Decided February 26, 1940No. 419PublishedCited by 88 opinions
1Opinion of the CourtJustice McReynolds
Respondent Kehoe, in 1926, made an income tax return for 1925 and paid the amount computed thereon. In 1927, after inquiry concerning his affairs, the Commissioner assessed and; collected an additional sum. Respondent waived appeal to the Board of Tax Appeals and became party to a closing agreement under § 1106 (b) Revenue Act 1926, 1 approved by the Secretary of the Treasury January 27, 1928.
In 1932 the Commissioner undertook to set aside this agreement and made a deficiency assessment of more than Two Hundred Thousand Dollars, also a fifty per cent-penalty. Respondent appealed to the Board…
2Cases cited4 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Kehoe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
3Cited by88 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Reis v. CommissionerUnited States Tax Court · 1942
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
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