Legal Opinion
Helvering v. Johnson
Court of Appeals for the Eighth Circuit
Decided June 1, 1939No. 11407PublishedCited by 22 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision ■of the Board of Tax Appeals (37 B.T.A. 155) holding that there was no deficiency in income taxes of the respondent for the year 1932.
The question submitted to the Board was whether in 1932 the respondent made an actual bona fide sale of 10,000 shares of the capital stock of the International Shoe Company, which had cost him $620,000, to the Eleanor Investment Company, a Missouri corporation, for $240,000, thereby sustaining a loss of $380,000. In his return for that year, the respondent took a deduction for this alleged loss. The…
2Cases cited32 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Gunning v. CooleySupreme Court of the United States · 1930
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
27 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- ætna Life Ins. Co. v. KeplerCourt of Appeals for the Eighth Circuit · 1941
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
17 more not listed; retrieve them via the Exa API.