Legal Opinion
Johnson, Drake & Piper, Inc. v. Helvering
Court of Appeals for the Eighth Circuit
Decided February 8, 1934No. 9758PublishedCited by 13 opinions
1Opinion of the Court
BOOTH, Circuit Judge.
This is a petition for review of decisions of the Board of Tax Appeals which redetermined deficiencies in the income taxes of petitioner for the years 1926 and 1927 at the amounts respectively of $7,517.69 and $705.-89. The amounts were those found by respondent Commissioner.
The Board of Tax Appeals has filed 'an opinion, but ha£ made no separate findings of fact and conclusions of law. We record our disapproval of this practice.
From the opinion we cull the following facts: The petitioner is a corporation with its principal office in Minneapolis, Minn.. The Drake Company…
2Cases cited16 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. GrimaudSupreme Court of the United States · 1911
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Brewster v. GageSupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- O'Bryan Bros. v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Sixth Circuit · 1942
- Iowa Southern Utilities Company v. The United StatesUnited States Court of Claims · 1965
- Helvering v. SmithCourt of Appeals for the Fourth Circuit · 1942
- Dunne v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Foreman Manufacturing Company v. JohnsonSupreme Court of North Carolina · 1964
8 more not listed; retrieve them via the Exa API.