Legal Opinion
Helvering v. O'DONNELL
Court of Appeals for the Second Circuit
Decided February 7, 1938No. 166Published
1Opinion of the Court
94 F.2d 852 (1938)
HELVERING, Commissioner of Internal Revenue,
v.
O'DONNELL.
No. 166.
Circuit Court of Appeals, Second Circuit.
February 7, 1938.
James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
Charles S. Fettretch, of New York City, for respondent.
Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
MANTON, Circuit Judge.
A deficiency in estate tax is claimed by the Commissioner, and this petition seeks a review of the Board of Tax Appeals'…
2Cases cited11 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Iselin v. United StatesSupreme Court of the United States · 1926
- United States v. GoldenbergSupreme Court of the United States · 1897
- Feynman v. RosenthalCourt of Appeals for the Second Circuit · 1935
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