Legal Opinion
Helvering v. Louis
Court of Appeals for the D.C. Circuit
Decided April 1, 1935No. 6333PublishedCited by 14 opinions
1Opinion of the Court
MARTIN, Chief Justice.
A petition for the review of a decision of the United. States Board of Tax Appeals granting the taxpayer a deduction from gross income for a loss which she claims to have sustained under sections 213 and 214, Revenue Act of 1926 (44 Stat. 9, 23, 26, 26 USCA §§ 954, 955).
A motion was made in this court to dismiss the petition upon a charge that it had not been filed within three months after the date of the final decision of the Board of Tax Appeals. It appears, however, that after the date of the decision petitions for rehearing were filed by the Commissioner with the…
2Cases cited12 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Warner v. WalshCourt of Appeals for the Second Circuit · 1926
- Burnet v. Lexington Ice & Coal Co.Court of Appeals for the Fourth Circuit · 1933
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Saginaw Broadcasting Co. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1938
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- Klein v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Evans v. RothensiesCourt of Appeals for the Third Circuit · 1940
- Robert Louis Stevenson Apartments, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
9 more not listed; retrieve them via the Exa API.