Legal Opinion
Helvering v. Ethel D. Co.
Court of Appeals for the D.C. Circuit
Decided April 9, 1934No. 6038PublishedCited by 19 opinions
1Opinion of the Court
GRONER, Associate Justice.
Ethel D. Company is a corporation of California with its principal place of business in San Francisco. It filed in due time its income and profits tax return for the year 1919 in the office of the United States collector at San Francisco. The Commissioner of Internal Revenue determined a deficiency, and on September 26, 1927, duly mailed respondent a notice of the same. The statutory period of limitations expired on March 6, 1925. The Commissioner insists that, notwithstanding the period of limitations had run, the tax was assessable because an unlimited waiver had…
2Cases cited7 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
- Housekeeper Pub. Co. v. SwiftCourt of Appeals for the Eighth Circuit · 1899
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Myers v. CarnahanWest Virginia Supreme Court · 1907
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Mitchell Van Bourg v. Paul H. Nitze, Secretary of the NavyCourt of Appeals for the D.C. Circuit · 1967
- McManus v. CommissionerUnited States Tax Court · 1975
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- Consolidated Apparel Co. v. CommissionerUnited States Tax Court · 1952
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
14 more not listed; retrieve them via the Exa API.