Legal Opinion
Fordyce v. Helvering
Court of Appeals for the Eighth Circuit
Decided July 1, 1935No. 10198PublishedCited by 19 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals (30 B. T. A. 988) involving the' corporate income taxes of the Anco Investment Company for the years 1928 and 1929. The facts were stipulated, and those material -to a solution of the question are presented.
On May 1, 1924, Lorenzo E. Anderson, Arthur C. Hilmer, and Oliver J. Anderson entered into an agreement of copartnership under the firm name of Lorenzo E. Anderson & Co., which provided among other things that in the event of the death of Lorenzo E. Anderson and the continuance of the business of that…
2Cases cited23 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Eisner v. MacOmberSupreme Court of the United States · 1920
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
18 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Turbeville v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Commissioner of Internal Revenue v. FarrenCourt of Appeals for the Tenth Circuit · 1936
- Crews v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1937
- Helvering v. WilliamsCourt of Appeals for the Eighth Circuit · 1938
- Insilco Corp. v. CommissionerUnited States Tax Court · 1979
14 more not listed; retrieve them via the Exa API.