Legal Opinion
Helvering v. Minnesota Tea Co.
Court of Appeals for the Eighth Circuit
Decided April 7, 1937No. 10763PublishedCited by 5 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition for review of an order of the Board of Tax Appeals denying a redetermination of income tax for 1928 *712assessed against respondent by the Commissioner of Internal Revenue.
For years prior to 1928, respondent corporation had been engaged in retail business. On June 18, 1928, the stockholders of respondent (three in number) resolved to form a corporation to be known as the Peterson Investment Company. July 2d, respondent gave an option on certain assets to the Grand Union Company. July 6th, this option was accepted. July 14th, the Peterson Investment Company…
2Cases cited14 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Rubert Armstrong v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1952
- Commissioner v. LeviCourt of Appeals for the Seventh Circuit · 1943
- Matter of PfleidererUnited States Bankruptcy Court, N.D. Ohio · 1987
- United States v. HendlerCourt of Appeals for the Fourth Circuit · 1937
- Rubert Armstrong v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1952