Legal Opinion
Olsen v. Helvering
Court of Appeals for the Second Circuit
Decided March 8, 1937No. 229PublishedCited by 102 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an appeal from an order of the Board of Tax Appeals, determining a deficiency in income tax for the year 1931 against Robert M. Olsen, as administrator *651of Neal S. Olsen. The deceased had been one of the beneficiaries of the distribution to employees of the Universal Oil Products Company, made by the Unopco Corporation in January, 1931, the taxability of which is decided in Bogardus v. Helvering (C.C.A.) 88 F.(2d) 646, handed down herewith. On the merits nothing more need be said, but there are procedural questions which require separate discussion. Neal S. Olsen…
2Cases cited7 opinions
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. New York Trust Co.Court of Appeals for the Second Circuit · 1931
- Burnet v. San Joaquin Fruit & Investment Co.Court of Appeals for the Ninth Circuit · 1931
- Haag v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- Whitmer v. LucasCourt of Appeals for the Seventh Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by102 opinions
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Foster v. Comm'rUnited States Tax Court · 1983
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Scar v. CommissionerUnited States Tax Court · 1983
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
97 more not listed; retrieve them via the Exa API.