Legal Opinion
Hall v. Helvering
Court of Appeals for the D.C. Circuit
Decided December 4, 1933No. Nos. 5835, 5836PublishedCited by 1 opinion
1Opinion of the Court
HITZ, Associate Justice.
These cases involve income taxes for the years 1921 and 1923, amounting to $12,253.63 and $8,622.09, decided by the Board of Tax Appeals to be due by orders of redetermination of July 12, 1932.
They are here for review under stipulation as provided by the Revenue Act of 1926. They were here before, when an earlier decision of the Board was reversed and the cases remanded for further proceedings. Further proceedings were had, and this appeal is from the decision of the Board rendered therein.
The exact question now presented was not decided on the former appeal, nor was…
2Cases cited11 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Mutual Life Insurnace v. HillSupreme Court of the United States · 1904
- Chas. Wolff Packing Co. v. Court of Industrial Relations of KansasSupreme Court of the United States · 1925
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
- Hawkins v. Cleveland, C., C. & St. L. Ry. Co.Court of Appeals for the Seventh Circuit · 1900
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3Cited by1 opinion
- William B. F. Hall, Aileen Hall Shoaff, Arthur F. Hall, Jr., Alva J. McAndless and Fred B. Shoaff, II v. United StatesCourt of Appeals for the Seventh Circuit · 1957