Legal Opinion
Beaumont v. Helvering
Court of Appeals for the D.C. Circuit
Decided June 30, 1934No. 5870PublishedCited by 21 opinions
1Opinion of the Court
HITZ, Associate Justice.
This is an appeal from a decision of the Board of Tax Appeals, and while a number of questions were argued there, only two are in issue hew. These items relate to the petitioner’s returns for the years 1925, 192G, 3927,-1928, and the questions are:(1) Do certain sums received by the petitioner from American corporations while he was residing abroad constitute compensation for services rendered by him without the United States, and thus fall within the -class of exempt income?(2) Do,certain losses sustained by the petitioner in gambling at Monte Carlo constitute, losses…
2Cases cited28 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Heiner v. TindleSupreme Court of the United States · 1928
- Uncasville Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Dresser v. United StatesUnited States Court of Claims · 1932
23 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Denver & R. G. W. R. Co. v. CommissionerUnited States Tax Court · 1959
- Perkins v. CommissionerUnited States Tax Court · 1963
- Skeeles v. United StatesUnited States Court of Claims · 1951
- Humphrey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
16 more not listed; retrieve them via the Exa API.