Legal Opinion
Cass v. Helvering
Court of Appeals for the Eighth Circuit
Decided June 6, 1936No. 10466PublishedCited by 10 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals approving the Commissioner’s determination of a deficiency in petitioner’s income tax for the year 1931.
In the view we take of the case, the following summary of the facts as disclosed by the Board’s findings is sufficient:
The petitioner, a resident of Iowa, pri- or to March 1, 1913, acquired stock in the Waterloo, Cedar Falls & Northern Railway Company. The fair market value of the stock as of March 1, 1913, was $100 a share. By 1914 the railway company had expended from a small street railway to a…
2Cases cited15 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Helvering v. RankinSupreme Court of the United States · 1935
- Kendrick Coal & Dock Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- Helvering v. WardCourt of Appeals for the Eighth Circuit · 1935
- Forbes v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Rand v. HelveringCourt of Appeals for the Eighth Circuit · 1941
- Dunbar v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Keeney v. CommissionerCourt of Appeals for the Second Circuit · 1940
- Palcar Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- Shipley v. CommissionerUnited States Tax Court · 1951
5 more not listed; retrieve them via the Exa API.